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...
Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that the notice “cannot be served in the manner prescribed under the said clause” as laid down under Section 153 (a) - HC
Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that the notice “cannot be served in the manner prescribed under the said clause” as laid down under Section 153 (a) - HC
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