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...
SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product - benefit of exemption allowed - HC
SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the trade mark of the product - benefit of exemption allowed - HC
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