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...
Principles of natural justice necessitate that the Petitioner be given a personal hearing by Respondent No. 4 (Joint Commissioner of State Tax Appeals) before any order is passed in these appeals. The doctrine of natural justice supports the requirement for a fair hearing in administrative and judicial proceedings. - HC
Principles of natural justice necessitate that the Petitioner be given a personal hearing by Respondent No. 4 (Joint Commissioner of State Tax Appeals) before any order is passed in these appeals. The doctrine of natural justice supports the requirement for a fair hearing in administrative and judicial proceedings. - HC
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