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...
Writ Petitions filed invoking Article 226 of the Constitution of India - Non-constitution of Appellate Tribunal - As and when the contingency in the clause 4.3 of the Circular dated 26 May 2020 occurs, the petitioners can file an appeal or writ petition as the case may be. In light of this position, it is not deemed necessary to keep these Petitions pending on the file of this court. - HC
Writ Petitions filed invoking Article 226 of the Constitution of India - Non-constitution of Appellate Tribunal - As and when the contingency in the clause 4.3 of the Circular dated 26 May 2020 occurs, the petitioners can file an appeal or writ petition as the case may be. In light of this position, it is not deemed necessary to keep these Petitions pending on the file of this court. - HC
Note: It is a system-generated summary and is for quick reference only.