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 road permit for transporting goods/forest products after obtaining e-way bills - This Court is of the opinion that the petitioner is made out a case for interference and it is directed that if the petitioner is in possession of valid e-way bills, road permit should not be insisted upon it, however the petitioner is required to fulfill the other formalities in case, if the situation arises. - HC
Seeking road permit for transporting goods/forest products after obtaining e-way bills - This Court is of the opinion that the petitioner is made out a case for interference and it is directed that if the petitioner is in possession of valid e-way bills, road permit should not be insisted upon it, however the petitioner is required to fulfill the other formalities in case, if the situation arises. - HC
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