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 proximity sensor / switching device - whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as the duty which is to be paid under both the Chapters is the same. - SC
Classification of proximity sensor / switching device - whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as the duty which is to be paid under both the Chapters is the same. - SC
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