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...
The High Court directed the respondents to process the petitioner's refund applications filed u/s 54 of the Central/Delhi Goods and Services Tax Act within one month. If the respondents intend to reject the applications, they must provide reasons and afford the petitioner an opportunity to be heard before passing an order. The petition was disposed of based on the respondents' statement to comply with the court's directions.
The High Court directed the respondents to process the petitioner's refund applications filed u/s 54 of the Central/Delhi Goods and Services Tax Act within one month. If the respondents intend to reject the applications, they must provide reasons and afford the petitioner an opportunity to be heard before passing an order. The petition was disposed of based on the respondents' statement to comply with the court's directions.
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