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 allowed the petitioner's appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismissed the appeal based solely on administrative rank similarities between respondents. The court held that the 1st respondent, functioning as an Appellate Authority, should have independently reviewed the case merits without being influenced by the 2nd respondent's administrative communications. The impugned order was set aside, and the matter was remanded for fresh consideration in accordance with legal principles, ensuring a fair and independent review of the petitioner's refund claim.
HC allowed the petitioner's appeal, finding the refund claim rejection erroneous. The Appellate Authority improperly dismissed the appeal based solely on administrative rank similarities between respondents. The court held that the 1st respondent, functioning as an Appellate Authority, should have independently reviewed the case merits without being influenced by the 2nd respondent's administrative communications. The impugned order was set aside, and the matter was remanded for fresh consideration in accordance with legal principles, ensuring a fair and independent review of the petitioner's refund claim.
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