Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
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