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...
Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
Note: It is a system-generated summary and is for quick reference only.