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...
Amendment of IGM - Import General Manifest - The claim of the petitioners, as put forth by them, for amendment of the IGM, needs to be considered by the Competent Officer, who is respondent no.3 and a decision needs to be taken at an early date keeping in view the fact that the matter is pending since long and the petitioners are suffering on day to day basis. - HC
Amendment of IGM - Import General Manifest - The claim of the petitioners, as put forth by them, for amendment of the IGM, needs to be considered by the Competent Officer, who is respondent no.3 and a decision needs to be taken at an early date keeping in view the fact that the matter is pending since long and the petitioners are suffering on day to day basis. - HC
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