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...
For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the manufacture of goods for export - refund claims and Cenvat credit cannot be denied - AT
For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the manufacture of goods for export - refund claims and Cenvat credit cannot be denied - AT
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