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 dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as per applicable statutory provisions. The petition was disposed of without interfering with the original administrative determination.
HC dismissed the writ petition challenging a tax assessment order under BGST Act, 2017. The court found no procedural irregularity in the administrative order and held that the petitioner was not denied a fair hearing. While rejecting the challenge to the order, the court granted liberty to the petitioner to pursue alternative legal remedies as per applicable statutory provisions. The petition was disposed of without interfering with the original administrative determination.
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