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...
Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in the past period and claimed in a subsequent quarter - AT
Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in the past period and claimed in a subsequent quarter - AT
Note: It is a system-generated summary and is for quick reference only.
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