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...
Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised by the respondent accused that blank cheque was received by the complainant to obtain the loan from the bank - HC
Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised by the respondent accused that blank cheque was received by the complainant to obtain the loan from the bank - HC
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