Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Classification dispute over imported goods - whether categorized as freely importable silver jewelry or restricted under ITC (HS) Code 71069210. Apex court reiterated writ jurisdiction under Articles 32 and 226 is extraordinary, equitable, and discretionary, requiring petitioner to approach court with clean hands, candid disclosure without concealment. Petitioner made false averments about being a registered partnership firm, misleading the court. Held that petitioner abused legal process, not entitled to extraordinary relief. Petition dismissed for lack of candor and suppression of facts.
Classification dispute over imported goods - whether categorized as freely importable silver jewelry or restricted under ITC (HS) Code 71069210. Apex court reiterated writ jurisdiction under Articles 32 and 226 is extraordinary, equitable, and discretionary, requiring petitioner to approach court with clean hands, candid disclosure without concealment. Petitioner made false averments about being a registered partnership firm, misleading the court. Held that petitioner abused legal process, not entitled to extraordinary relief. Petition dismissed for lack of candor and suppression of facts.
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