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...
Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal - Ex-parte order set aside - HC
Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal - Ex-parte order set aside - HC
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