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...
Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies only on the revocation of permission for providing medical treatment for Covid-19 by the State Government, and the said revocation, having been lifted by the State authorities by proceedings dated 13.09.2020 and the petitioner was permitted to provide treatment for Covid-19 patients, the very basis of the show cause notice issued, stands removed. - HC
Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies only on the revocation of permission for providing medical treatment for Covid-19 by the State Government, and the said revocation, having been lifted by the State authorities by proceedings dated 13.09.2020 and the petitioner was permitted to provide treatment for Covid-19 patients, the very basis of the show cause notice issued, stands removed. - HC
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