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...
Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other authority viz., the DG of GST Intelligence, Chennai Zonal Unit, during their search and that, those copies were not available with the appellant - this court is of the opinion that the respondent shall consider the documents, which are in possession of the other authority as well as in the custody of the respondent and also based on the replies submitted by the appellant and thereafter, pass appropriate orders, on merits and in accordance with law. - HC
Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other authority viz., the DG of GST Intelligence, Chennai Zonal Unit, during their search and that, those copies were not available with the appellant - this court is of the opinion that the respondent shall consider the documents, which are in possession of the other authority as well as in the custody of the respondent and also based on the replies submitted by the appellant and thereafter, pass appropriate orders, on merits and in accordance with law. - HC
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