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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Classification of Lays - fried and salted potato wafers packaged in retail packing - just because such mithais, namkeens, etc., though in ready to eat form are in retail packs, the same would not be ceased to be covered by the Sl. No. 29 of the Notification. - appellant have prima facie case in their favour - AT
Classification of Lays - fried and salted potato wafers packaged in retail packing - just because such mithais, namkeens, etc., though in ready to eat form are in retail packs, the same would not be ceased to be covered by the Sl. No. 29 of the Notification. - appellant have prima facie case in their favour - AT
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