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...
Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity.
Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity.
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