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...
Recovery of service tax u/s 87 without adjudication on the basis of raid - Unless the proceeding u/s 73 is completed recovery notice under Section 87 could not have been issued by the respondents - HC
Recovery of service tax u/s 87 without adjudication on the basis of raid - Unless the proceeding u/s 73 is completed recovery notice under Section 87 could not have been issued by the respondents - HC
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