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...
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
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