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...
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
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