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...
Validity and jurisdiction to adjudicate the subsequent SCN - There are no reason to interfere with the impugned judgment and order passed by the High Court - it is directed that, now both the show cause notices one dated 1-3-2016 and the subsequent show cause notice dated 23-10-2017 be adjudicated by only one authority, namely, the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi and/or the equivalent authority, to be decided and disposed of within a period of six months from today. - SC
Validity and jurisdiction to adjudicate the subsequent SCN - There are no reason to interfere with the impugned judgment and order passed by the High Court - it is directed that, now both the show cause notices one dated 1-3-2016 and the subsequent show cause notice dated 23-10-2017 be adjudicated by only one authority, namely, the Additional Director General, Directorate General of Central Excise Intelligence, Delhi Zonal Unit, New Delhi and/or the equivalent authority, to be decided and disposed of within a period of six months from today. - SC
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