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...
Insolvency and BankruptcyJuly 24, 2019Case LawsTri
CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their contentions - the proceedings before this Tribunal are summary in nature hence not possible to conduct an in-depth investigation and examine the veracity of these documents and averments - directed Central Gov. to investigation u/s 210(2) of the Companies Act
CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their contentions - the proceedings before this Tribunal are summary in nature hence not possible to conduct an in-depth investigation and examine the veracity of these documents and averments - directed Central Gov. to investigation u/s 210(2) of the Companies Act
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