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...
Recovery proceedings - attachment orders - stay petition - The position emerges that there is no dispute on that petitioner has fulfilled the condition of deposit of 20% of amount for staying the effect and operation of order of demand. In the given circumstances, it would be proper that the attached property be released from attachment - HC
Recovery proceedings - attachment orders - stay petition - The position emerges that there is no dispute on that petitioner has fulfilled the condition of deposit of 20% of amount for staying the effect and operation of order of demand. In the given circumstances, it would be proper that the attached property be released from attachment - HC
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