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...
Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed on behalf of respondents No.1 to 3, the Excise and Taxation Officer has already passed the order dated 22.07.2019 (Annexure P-14), and the same is appealable. - Petition dismissed - HC
Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed on behalf of respondents No.1 to 3, the Excise and Taxation Officer has already passed the order dated 22.07.2019 (Annexure P-14), and the same is appealable. - Petition dismissed - HC
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