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...
Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable under Section 112 of the CGST/OGST Act. It also recognizes that due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of its statutory remedy of appeal and the corresponding benefits under the mentioned sections of the Acts.
Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable under Section 112 of the CGST/OGST Act. It also recognizes that due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of its statutory remedy of appeal and the corresponding benefits under the mentioned sections of the Acts.
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