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...
Denial of benefit of Notification - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units - order confirmed - AT
Denial of benefit of Notification - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification should be allowed to Water treatment plant and not parts of water supply or distribution units - order confirmed - AT
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