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...
Penalty - Tamil Nadu GST Act, 1959 - Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the penalty, remains as it is. - HC
Penalty - Tamil Nadu GST Act, 1959 - Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the penalty, remains as it is. - HC
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