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...
Principles of natural justice - mining services - production of oil services - Survey and Exploration - only point raised before this Court is that the Adjudicating Authority has not considered those two Circulars viz., Circular No.32/06/2018-GST and Circular No.35/2018-GST - Petition has appellate remedy before the CESTAT - Petition dismissed.
Principles of natural justice - mining services - production of oil services - Survey and Exploration - only point raised before this Court is that the Adjudicating Authority has not considered those two Circulars viz., Circular No.32/06/2018-GST and Circular No.35/2018-GST - Petition has appellate remedy before the CESTAT - Petition dismissed.
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