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 under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
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