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 cancellation of Name of another Company on the ground that it resembles the name of its company and its business - The Respondent no.3 is willing to cancel and give up the objectionable name. In view of the stand of Respondent No.3, the writ petition is disposed of directing the ROC to remove/modify the Register of Companies by removing the name of Respondent No.3 from the said register and rectifying the name of the company of Respondent No.3. - HC
Seeking cancellation of Name of another Company on the ground that it resembles the name of its company and its business - The Respondent no.3 is willing to cancel and give up the objectionable name. In view of the stand of Respondent No.3, the writ petition is disposed of directing the ROC to remove/modify the Register of Companies by removing the name of Respondent No.3 from the said register and rectifying the name of the company of Respondent No.3. - HC
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