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...
Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this not a case of bonafide belief - prima facie case is against the assessee - AT
Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this not a case of bonafide belief - prima facie case is against the assessee - AT
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