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...
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the memo of appeal when adjudicating a condonation application. Failure to advert to those grounds vitiates the appellate decision and may require setting aside the order impugned.
Mandatory filing requirement of Form GST DRC-07 was central to a challenge to delay in preferring an appeal under the statutory limitation for appeals; the article emphasises that where delay is sought to be condoned on the basis of failure to upload a mandatory form, the appellate authority must expressly consider the grounds set out in the memo of appeal when adjudicating a condonation application. Failure to advert to those grounds vitiates the appellate decision and may require setting aside the order impugned.
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