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...
Restoration of name of the petitioner Company - if the petitioner is able to file all the overdue documents as called for by the Registrar of Companies, it is for the Registrar of Companies to consider as to whether the company can be revived. - HC
Restoration of name of the petitioner Company - if the petitioner is able to file all the overdue documents as called for by the Registrar of Companies, it is for the Registrar of Companies to consider as to whether the company can be revived. - HC
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