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...
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
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