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...
RTI - Scope of Public Authority - it is not possible to hold that the petitioners who are substantially financed by the companies owned by the State Government cannot be said to be "public authority and as such, the petitioners would be covered by the definition of "public authority" under section 2(h)(d)(i) of the Act 2005.
RTI - Scope of Public Authority - it is not possible to hold that the petitioners who are substantially financed by the companies owned by the State Government cannot be said to be "public authority and as such, the petitioners would be covered by the definition of "public authority" under section 2(h)(d)(i) of the Act 2005.
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