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...
Duty demand - Mis-declaration of MRP on bulbs imported - - Instead of explaining the position of the fraudulent stickers recovered during the course of investigation the appellant went on leading legal pleading. - prima facie case is against the assessee - AT
Duty demand - Mis-declaration of MRP on bulbs imported - - Instead of explaining the position of the fraudulent stickers recovered during the course of investigation the appellant went on leading legal pleading. - prima facie case is against the assessee - AT
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