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...
Directions to not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the honourable Supreme Court - The writ petition is disposed of with a direction that the appeal of the petitioner pending before the CESTAT at Bangaluru shall be heard by judicial member and a different touring member than the one assigned for the Bangaluru also other than C.I.Mahar, Sanjeev Sreevastava, Sri.P.Venkita Suba Rao respondents in the writ petition before Supreme Court.
Directions to not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the honourable Supreme Court - The writ petition is disposed of with a direction that the appeal of the petitioner pending before the CESTAT at Bangaluru shall be heard by judicial member and a different touring member than the one assigned for the Bangaluru also other than C.I.Mahar, Sanjeev Sreevastava, Sri.P.Venkita Suba Rao respondents in the writ petition before Supreme Court.
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