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...
Continuation of criminal proceedings when petitioner was exonerated in the departmental enquiry in the same set of allegation - Creation of false documents and drawing of monies by cheating the Government and misappropriation of Government funds. As the petitioner was exonerated in the departmental enquiry, continuation of proceedings in respect of same set of allegations is nothing but abuse of process of Court - HC
Continuation of criminal proceedings when petitioner was exonerated in the departmental enquiry in the same set of allegation - Creation of false documents and drawing of monies by cheating the Government and misappropriation of Government funds. As the petitioner was exonerated in the departmental enquiry, continuation of proceedings in respect of same set of allegations is nothing but abuse of process of Court - HC
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