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...
Classification of the mixed spices - classification accepted under the heading 09109100 of the GST Tariff - The High Court finds merit in the petitioner's argument and questions the deviation from the established classification by the Additional Commissioner in the impugned order. It grants an opportunity for respondent no. 5 to present their viewpoint and adjourns the proceedings. Additionally, the Court orders that no coercive action shall be taken against the petitioner until the adjourned date of the hearing.
Classification of the mixed spices - classification accepted under the heading 09109100 of the GST Tariff - The High Court finds merit in the petitioner's argument and questions the deviation from the established classification by the Additional Commissioner in the impugned order. It grants an opportunity for respondent no. 5 to present their viewpoint and adjourns the proceedings. Additionally, the Court orders that no coercive action shall be taken against the petitioner until the adjourned date of the hearing.
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