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...
Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed by the applicant under Section 482 of the Cr.P.C. against the Trial Court's order, seeking access to the post trap memo related to their arrest. The applicant argued that understanding the grounds of arrest was crucial for their defense. Despite the opposition from the C.B.I., the Court emphasized the importance of transparency and fairness in criminal trials. It ruled in favor of the applicant, directing the C.B.I. to provide the requested memo within a specified timeframe.
Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed by the applicant under Section 482 of the Cr.P.C. against the Trial Court's order, seeking access to the post trap memo related to their arrest. The applicant argued that understanding the grounds of arrest was crucial for their defense. Despite the opposition from the C.B.I., the Court emphasized the importance of transparency and fairness in criminal trials. It ruled in favor of the applicant, directing the C.B.I. to provide the requested memo within a specified timeframe.
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