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...
Grant of Regular Bail - Section 69 read with Section 132 of CGST Act - input tax credit - business of generation and selling of fake tax invoices without supplying the goods through various firms/companies - No justified ground is made out to grant concession of bail to the petitioner
Grant of Regular Bail - Section 69 read with Section 132 of CGST Act - input tax credit - business of generation and selling of fake tax invoices without supplying the goods through various firms/companies - No justified ground is made out to grant concession of bail to the petitioner
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