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...
Attachment of bank accounts of the petitioner - Jurisdiction - proper officers - It is not clear whether the bank accounts of the petitioner has been attached at the behest of the first and second respondents or by the jurisdictional officers of the customs. - Writ petition is disposed off by directing the first respondent to give proper reply/pass appropriate orders on the representation of the petitioner within a period of fifteen days - HC
Attachment of bank accounts of the petitioner - Jurisdiction - proper officers - It is not clear whether the bank accounts of the petitioner has been attached at the behest of the first and second respondents or by the jurisdictional officers of the customs. - Writ petition is disposed off by directing the first respondent to give proper reply/pass appropriate orders on the representation of the petitioner within a period of fifteen days - HC
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