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...
Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
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