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...
Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
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