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...
The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the learned trial Court are perverse and erroneous. - HC
The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the learned trial Court are perverse and erroneous. - HC
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