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...
HC ruled in favor of petitioner challenging placement on Denied Entity List by Director General of Foreign Trade. Court found authority's failure to consider petitioner's 11-page detailed representation dated 25.04.2016 before blacklisting was procedurally improper and legally untenable. Mandamus issued directing authorities to consider representation and remove petitioner from Denied Entity List. Court emphasized administrative obligation to evaluate substantive submissions before taking adverse action. Decision underscores principle of natural justice requiring fair consideration of representations before implementing prejudicial measures.
HC ruled in favor of petitioner challenging placement on Denied Entity List by Director General of Foreign Trade. Court found authority's failure to consider petitioner's 11-page detailed representation dated 25.04.2016 before blacklisting was procedurally improper and legally untenable. Mandamus issued directing authorities to consider representation and remove petitioner from Denied Entity List. Court emphasized administrative obligation to evaluate substantive submissions before taking adverse action. Decision underscores principle of natural justice requiring fair consideration of representations before implementing prejudicial measures.
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