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...
Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit videography of the said petitioner’s statement, at the cost of the petitioner. A copy of the said videography shall be handed over to the petitioner after show cause notice is issued to the petitioner - HC
Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit videography of the said petitioner’s statement, at the cost of the petitioner. A copy of the said videography shall be handed over to the petitioner after show cause notice is issued to the petitioner - HC
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