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...
Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier's non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.
Unreasoned order violating principles of natural justice set aside. Irregular availment of input tax credit (ITC) alleged u/s 16(2)(c) of CGST/DGST Act on grounds of non-payment of tax by supplier. However, order did not conclude supplier's non-payment. Matter remanded to Adjudicating Officer for fresh decision after providing opportunity of hearing to petitioner.
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