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...
Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
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