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...
Search and seizure - pure service - parking lots - under Article 3 of the Notification, pure service by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution is exempted from payment of GST Act - interim order staying all further proceedings for realization of GST for municipal parking lots which, prima facie, is not payable
Search and seizure - pure service - parking lots - under Article 3 of the Notification, pure service by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution is exempted from payment of GST Act - interim order staying all further proceedings for realization of GST for municipal parking lots which, prima facie, is not payable
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