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...
Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to consider the issue whether the assessment orders suffers from being "unreasonably highpitched", or whether "any genuine hardship would be caused to the assessee" - Prl. CIT directed to review the order - Tri
Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to consider the issue whether the assessment orders suffers from being "unreasonably highpitched", or whether "any genuine hardship would be caused to the assessee" - Prl. CIT directed to review the order - Tri
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