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...
Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - AT
Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - AT
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