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...
Seeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - No ground of parity is available to applicant as his case stands on different footing. However, keeping in view the seriousness of allegations leveled against the applicant in an economic offence,the court is not inclined to grant concession of bail to the applicant. - DSC
Seeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - No ground of parity is available to applicant as his case stands on different footing. However, keeping in view the seriousness of allegations leveled against the applicant in an economic offence,the court is not inclined to grant concession of bail to the applicant. - DSC
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