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...
Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was not found on the imported goods - the impugned orders as assailed in the present proceedings deserve to be quashed set aside - However, department officers are free to take recourse to the appropriate procedure known to law. - HC
Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was not found on the imported goods - the impugned orders as assailed in the present proceedings deserve to be quashed set aside - However, department officers are free to take recourse to the appropriate procedure known to law. - HC
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