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...
Refund claim - Business Auxiliary Services - Export of services - Products support services shall include phone, e-mail, web based and onsite support for all MSFT products. It cannot be said that services have been used in India - AT
Refund claim - Business Auxiliary Services - Export of services - Products support services shall include phone, e-mail, web based and onsite support for all MSFT products. It cannot be said that services have been used in India - AT
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