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 dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
HC dismissed the appeal, condonating a 3-day and 7-day delay in filing and re-filing. The court found the appellant's grievances were properly addressed, rejecting submissions challenging the lower court's findings. The HC affirmed that neither the single judge nor appellate court could monitor CBI investigations. The impugned judgment's prayers were deemed satisfied, with liberty granted to the appellant to pursue additional recovery steps through appropriate legal channels. The appeal was conclusively dismissed as devoid of substantive merit.
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