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...
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no jurisdictional error warranting interference with the show cause notices. In certain matters the Court set aside impugned orders-in-original and restored proceedings to the stage of post show-cause notice, granting petitioners liberty to file reply and additional reply as appropriate. The appeals are rejected and the administrative adjudicatory process is remitted for fresh consideration.
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no jurisdictional error warranting interference with the show cause notices. In certain matters the Court set aside impugned orders-in-original and restored proceedings to the stage of post show-cause notice, granting petitioners liberty to file reply and additional reply as appropriate. The appeals are rejected and the administrative adjudicatory process is remitted for fresh consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
