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...
Manufacture - process of sterilization of medical equipments - Such process of removal of foreign matters from a product complete in itself would not amount to manufacture - Neither the character nor the end use of the syringe and needle has changed post-sterilization - SC
Manufacture - process of sterilization of medical equipments - Such process of removal of foreign matters from a product complete in itself would not amount to manufacture - Neither the character nor the end use of the syringe and needle has changed post-sterilization - SC
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