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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Valuation of goods - Sale through depot - The expressions of “such goods“ and “such other place“ are significant “such goods“ refers to goods of the same kind and quality and such other place means the place from which the goods would be ultimately sold on removal from the factory. - AT
Valuation of goods - Sale through depot - The expressions of “such goods“ and “such other place“ are significant “such goods“ refers to goods of the same kind and quality and such other place means the place from which the goods would be ultimately sold on removal from the factory. - AT
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