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...
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
Service tax demand on the basis of Form 26AS issued by the Income Tax Department - After considering the submissions, the Tribunal held that the demand based solely on Form 26AS was unsustainable. It noted the lack of examination of the appellant's records and the invocation of the extended period of limitation without proper investigation. Therefore, the demand was deemed not sustainable on limitation grounds.
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