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 found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.
HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4787
Join Channel
TaxTMI 
