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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
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