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...
SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving opportunity before cancellation to avoid unnecessary litigation. Authorities directed to adhere to HC's 2022 directives, not issue show-cause notices without detailed reasons or cancel registration without assigning detailed reasons, failing which cost orders against erring officers who breach natural justice despite departmental Standard Operating Procedures. Petition disposed.
SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving opportunity before cancellation to avoid unnecessary litigation. Authorities directed to adhere to HC's 2022 directives, not issue show-cause notices without detailed reasons or cancel registration without assigning detailed reasons, failing which cost orders against erring officers who breach natural justice despite departmental Standard Operating Procedures. Petition disposed.
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