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...
CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the Insolvency and Bankruptcy Code, 2016 and moratorium under section 14 of the Code was declared - At any rate, for the time being, this appeal cannot be proceeded with during the continuance of the proceedings under the Code. Parties have to work out their remedies before the Adjudicating Authority under the Code. - AT
CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the Insolvency and Bankruptcy Code, 2016 and moratorium under section 14 of the Code was declared - At any rate, for the time being, this appeal cannot be proceeded with during the continuance of the proceedings under the Code. Parties have to work out their remedies before the Adjudicating Authority under the Code. - AT
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