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...
Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - prima facie there appears to be a justification for the detention of the vehicle - however, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities - Matter placed before the adjudicating authority.
Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - prima facie there appears to be a justification for the detention of the vehicle - however, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities - Matter placed before the adjudicating authority.
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