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...
Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with other materials. - In the instant case, none of the ingredients under Section 499 of the IPC is satisfied. The loss of reputation of the respondents, by itself, will not constitute an offence of defamation. - HC
Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with other materials. - In the instant case, none of the ingredients under Section 499 of the IPC is satisfied. The loss of reputation of the respondents, by itself, will not constitute an offence of defamation. - HC
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