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...
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
Waiver of predeposit of duty - Freight charges incurred on behalf of the buyers cannot be included in the assessable value of goods sold on Ex-works basis - AT
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