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...
HC allowed the petition challenging a tax order under Section 73(9) of CGST Act, 2017. The court found the original order non-speaking and procedurally defective, as the tax officer summarily dismissed the petitioner's reply without substantive reasoning. The order was set aside, directing the tax authority to reconsider the matter and provide a proper hearing to the petitioner, ensuring principles of natural justice are upheld. The decision emphasizes the requirement for reasoned, transparent administrative actions in tax proceedings.
HC allowed the petition challenging a tax order under Section 73(9) of CGST Act, 2017. The court found the original order non-speaking and procedurally defective, as the tax officer summarily dismissed the petitioner's reply without substantive reasoning. The order was set aside, directing the tax authority to reconsider the matter and provide a proper hearing to the petitioner, ensuring principles of natural justice are upheld. The decision emphasizes the requirement for reasoned, transparent administrative actions in tax proceedings.
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