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...
Revenue contends that exemption applicable to “nylon chips“ falling under Chapter Heading 39.08 and not to “Nylon 6 Resin“ - The difference in meanings is very thin and vague - exemption allowed - AT
Revenue contends that exemption applicable to “nylon chips“ falling under Chapter Heading 39.08 and not to “Nylon 6 Resin“ - The difference in meanings is very thin and vague - exemption allowed - AT
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