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...
Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the CGST Rules, 2017 with a direction to department to consider all the objections raised by the petitioners
Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the CGST Rules, 2017 with a direction to department to consider all the objections raised by the petitioners
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