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...
Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - HC
Refund of IGST on ocean freight charges with interest - prohibition on respondent authorities from collecting the IGST in terms of N/N. 10 of 2017 - It is directed that if any IGST amount is collected, the same shall be refunded within six weeks alongwith statutory rate of interest - HC
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