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...
Violation of principles of natural justice due to absence of appellant's counsel during proceedings. High Court noted counsel's absence on certain dates, but matter reserved on 29.04.2024 without hearing. Unexpectedly relisted on 18.07.2024 without counsel's presence. Impugned order cancelling bail passed on 25.07.2024 without hearing appellant's counsel who had obtained bail from trial court. Impugned order set aside, matter remanded to High Court to reconsider respondent's application for cancellation of bail after hearing both sides. Appellant to ensure counsel's presence, avoid delay.
Violation of principles of natural justice due to absence of appellant's counsel during proceedings. High Court noted counsel's absence on certain dates, but matter reserved on 29.04.2024 without hearing. Unexpectedly relisted on 18.07.2024 without counsel's presence. Impugned order cancelling bail passed on 25.07.2024 without hearing appellant's counsel who had obtained bail from trial court. Impugned order set aside, matter remanded to High Court to reconsider respondent's application for cancellation of bail after hearing both sides. Appellant to ensure counsel's presence, avoid delay.
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