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...
Confiscation of goods - the adjudicating authority in this denevo proceedings in respect of other notices and appellants could not have set aside the redemption fine which was imposed on the goods in the original proceedings - AT
Confiscation of goods - the adjudicating authority in this denevo proceedings in respect of other notices and appellants could not have set aside the redemption fine which was imposed on the goods in the original proceedings - AT
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