Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents (Invoices) older than twelve months - clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.
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