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...
Denial of Benefit of concessional rate of CVD on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required - nowhere it is alleged that the certificate was forged or not based on the imports - exemption allowed - AT
Denial of Benefit of concessional rate of CVD on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and Central Excise and not by the jurisdictional Deputy/Assistant Commissioner, as required - nowhere it is alleged that the certificate was forged or not based on the imports - exemption allowed - AT
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