Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite naturally, the petitioner would have been taken by surprise, when the impugned orders were passed - matter restored - HC
Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite naturally, the petitioner would have been taken by surprise, when the impugned orders were passed - matter restored - HC
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