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...
Principles of natural justice - ex-parte assessment order - evasion of tax - petitioner did not replied to the show cause notice - The appellate authority has examined each and every document submitted by the petitioner as well as the documents recovered by the Special Investigation Branch. - WP rejected - HC
Principles of natural justice - ex-parte assessment order - evasion of tax - petitioner did not replied to the show cause notice - The appellate authority has examined each and every document submitted by the petitioner as well as the documents recovered by the Special Investigation Branch. - WP rejected - HC
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