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...
Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers - AT
Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it is shown that the same are also recovered from the customers - AT
Note: It is a system-generated summary and is for quick reference only.
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