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...
Restoration of name of the Company in the Register of Companies - name was struck off due to defaults in statutory compliances, namely, failure to file Financial Statements and Annual Returns - unless otherwise the relief sought is granted to the company, grave hardship and irreparable loss and damage shall be caused to the said company - we are satisfied that the prayer sought by the Petitioner company deserves to be allowed.
Restoration of name of the Company in the Register of Companies - name was struck off due to defaults in statutory compliances, namely, failure to file Financial Statements and Annual Returns - unless otherwise the relief sought is granted to the company, grave hardship and irreparable loss and damage shall be caused to the said company - we are satisfied that the prayer sought by the Petitioner company deserves to be allowed.
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