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...
Waiver of pre deposit - Adjustment of excess credit taken in subsequent year - Bar of limitation - , there is no evidence forthcoming from the records that the taking of credit was on account of any intention to evade service tax - stay granted - AT
Waiver of pre deposit - Adjustment of excess credit taken in subsequent year - Bar of limitation - , there is no evidence forthcoming from the records that the taking of credit was on account of any intention to evade service tax - stay granted - AT
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