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...
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
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