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...
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
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