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...
Imported cotton under heading 5201 is exempted from basic customs duty and the Agriculture Infrastructure and Development Cess for the specified import period. The exemption applies to cotton goods imported into India and operates for the stated time window, reducing the customs burden on covered raw cotton imports.
Imported cotton under heading 5201 is exempted from basic customs duty and the Agriculture Infrastructure and Development Cess for the specified import period. The exemption applies to cotton goods imported into India and operates for the stated time window, reducing the customs burden on covered raw cotton imports.
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