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...
Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024 - The guidelines outline the methodology for determining penalties for enterprises under Section 27(b) of the Act, penalties under the proviso to Section 27(b), penalties for persons liable under Section 48 of the Act, penalties under Section 43A, and penalties under Sections 42, 43, 44, and 45 of the Act.
Competition Commission of India (Determination of Monetary Penalty) Guidelines, 2024 - The guidelines outline the methodology for determining penalties for enterprises under Section 27(b) of the Act, penalties under the proviso to Section 27(b), penalties for persons liable under Section 48 of the Act, penalties under Section 43A, and penalties under Sections 42, 43, 44, and 45 of the Act.
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