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...
Levy of CVD - appellant argued that he is eligible to avail cenvat credit of the CVD paid, even if CVD is not paid, it does not matter - Held that:- This view is totally incorrect and has dangerous portents - AT
Levy of CVD - appellant argued that he is eligible to avail cenvat credit of the CVD paid, even if CVD is not paid, it does not matter - Held that:- This view is totally incorrect and has dangerous portents - AT
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