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...
Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a procedural lapse to be condoned - CGOVT
Rejection of rebate claim - Rule 18 - goods not exported within 6 months - The non-compliance of a substantive condition of Notification cannot be treated as a procedural lapse to be condoned - CGOVT
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