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...
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Eligibility for Cenvat credit - Pandal and shamiyana services - it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - stay granted partly - AT
Eligibility for Cenvat credit - Pandal and shamiyana services - it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - stay granted partly - AT
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