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...
Transitional input tax credit - Request for availing transitional credit rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system logs - Revenue appeal dismissed - While dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today - HC
Transitional input tax credit - Request for availing transitional credit rejected on the ground that the tax payer has no technical glitches in filing TRAN-1 as per the system logs - Revenue appeal dismissed - While dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today - HC
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