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...
Seeking the release of detained imported palmolein oil on the ground that same is without issuing an order, contrary to the provisions of Section 110 of the Customs Act, 1962. - The Court dismissed the petition for the release of detained palmolein oil, citing a lack of evidence and suggesting that the petition might be an attempt to obstruct the ongoing investigation. - HC
Seeking the release of detained imported palmolein oil on the ground that same is without issuing an order, contrary to the provisions of Section 110 of the Customs Act, 1962. - The Court dismissed the petition for the release of detained palmolein oil, citing a lack of evidence and suggesting that the petition might be an attempt to obstruct the ongoing investigation. - HC
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