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...
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
Note: It is a system-generated summary and is for quick reference only.