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...
Suspension of Customs House Broker License - The impugned order dated 03.3.2015 under Regulation 19(2) was issued after about five and half months in a wrong premises that “since the investigation of the case is still in progress” and no enquiry under Regulation 20 was initiated till date and such order can not be sustained and is liable to be set-aside - AT
Suspension of Customs House Broker License - The impugned order dated 03.3.2015 under Regulation 19(2) was issued after about five and half months in a wrong premises that “since the investigation of the case is still in progress” and no enquiry under Regulation 20 was initiated till date and such order can not be sustained and is liable to be set-aside - AT
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