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...
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Port restriction - The reason for this restriction would be that expertise for examination of such goods would be available only at the major ports and not at the every port - import of goods at non-designated port liable for confiscation - AT
Note: It is a system-generated summary and is for quick reference only.
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