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...
Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie activity was not taxable - stay granted - AT
Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie activity was not taxable - stay granted - AT
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