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...
Retention of passports without order - petitioners were carrying foreign currency unauthorizedly about $ 10,000 - only liable to pay penalty - directed to Customs Authority to hear them and decide whether the passports can be released to them and if not, shall issue an order specifically stating why it cannot be done
Retention of passports without order - petitioners were carrying foreign currency unauthorizedly about $ 10,000 - only liable to pay penalty - directed to Customs Authority to hear them and decide whether the passports can be released to them and if not, shall issue an order specifically stating why it cannot be done
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