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...
Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any decision on their request by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice.
Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any decision on their request by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice.
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