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...
Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice inasmuch as the petitioner was not afforded an opportunity of hearing with regard to merits of the claim of the petitioner u/s 9 of the I&B Code
Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice inasmuch as the petitioner was not afforded an opportunity of hearing with regard to merits of the claim of the petitioner u/s 9 of the I&B Code
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