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...
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
HC upheld the Merger Rules 2022 combining Entertainment Tax Department employees into Commercial Tax Department. Court found no constitutional violations of Arts. 14, 16, and 21 despite impact on petitioners' seniority and promotion prospects. Following precedent in Indian Airlines Officers case, ruled that policy decisions affecting employee placement and seniority are valid unless manifestly arbitrary. Court determined placement at bottom of seniority list from merger date (24.04.2018) was legitimate policy decision outside judicial interference. Rules properly preserved service continuity while implementing departmental reorganization. Petitioners must accept appointment dates and status as specified in Merger Rules 2022. Petition challenging constitutional validity dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
