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...
Offence - The petitioner being a simple agent acting on behalf of the proprietor, cannot be held to have any sales tax liability and he cannot be held to have conspired with the Sales Tax Authority to transport the goods without complying the relevant provisions - HC
Offence - The petitioner being a simple agent acting on behalf of the proprietor, cannot be held to have any sales tax liability and he cannot be held to have conspired with the Sales Tax Authority to transport the goods without complying the relevant provisions - HC
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