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...
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
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