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...
Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest of Kejriwal by the Directorate of Enforcement was procedurally sound and legally justified under the provisions of the Prevention of Money Laundering Act (PMLA). It rejected the argument that the arrest was mala fide or timed to disrupt democratic processes, such as elections.
Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest of Kejriwal by the Directorate of Enforcement was procedurally sound and legally justified under the provisions of the Prevention of Money Laundering Act (PMLA). It rejected the argument that the arrest was mala fide or timed to disrupt democratic processes, such as elections.
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