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 High Court addressed various legal issues including jurisdiction, inquiry u/s 202 of the Cr.P.C., applications for production of bank statements, comparison of signatures, merging of charges, and clubbing of cases. The Court found that the inquiry u/s 202 was not conducted, and suggested filing a revision. Applications for discharge and production of bank statements were deemed not maintainable. The Court also rejected applications for signature comparison, stating cheques were admitted as security. Requests for merging charges were denied as charges were not framed. The Court emphasized filing revisions for jurisdictional issues and rejected writ petitions seeking interim compensation. The High Court dismissed all writ petitions, upholding the Trial Court's decisions.
The High Court addressed various legal issues including jurisdiction, inquiry u/s 202 of the Cr.P.C., applications for production of bank statements, comparison of signatures, merging of charges, and clubbing of cases. The Court found that the inquiry u/s 202 was not conducted, and suggested filing a revision. Applications for discharge and production of bank statements were deemed not maintainable. The Court also rejected applications for signature comparison, stating cheques were admitted as security. Requests for merging charges were denied as charges were not framed. The Court emphasized filing revisions for jurisdictional issues and rejected writ petitions seeking interim compensation. The High Court dismissed all writ petitions, upholding the Trial Court's decisions.
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