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...
Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden of proof was discharged by Revenue - AT
Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden of proof was discharged by Revenue - AT
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