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 allowed the petition in part, finding a violation of natural justice principles. The court set aside orders dated 20.09.2023 and 08.05.2024 for non-compliance with Section 169 of Bihar Goods and Service Act, 2017. The matter was remanded to the concerned authority to issue a fresh summary show-cause notice, providing the petitioner adequate opportunity to respond. The authority was directed to pass a reasoned order and communicate it within six months, recognizing that mere portal uploading of notice is insufficient and requires registered post or alternative communication modes.
HC allowed the petition in part, finding a violation of natural justice principles. The court set aside orders dated 20.09.2023 and 08.05.2024 for non-compliance with Section 169 of Bihar Goods and Service Act, 2017. The matter was remanded to the concerned authority to issue a fresh summary show-cause notice, providing the petitioner adequate opportunity to respond. The authority was directed to pass a reasoned order and communicate it within six months, recognizing that mere portal uploading of notice is insufficient and requires registered post or alternative communication modes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
