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...
Lability of GST department where the service provider charges excess GST from the customers - Customer approached the state consumer forum - If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. The consumer may have right against the Hotel Management but not against the Commercial Tax Department. - HC
Lability of GST department where the service provider charges excess GST from the customers - Customer approached the state consumer forum - If the Hotel Management is imposing any GST beyond the prescription of the Act, the petitioner will not be liable for the same. The consumer may have right against the Hotel Management but not against the Commercial Tax Department. - HC
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