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...
Classification of service - Cargo Handling Service - The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity of the appellant does not come under the purview of 'Cargo Handling Service'. - AT
Classification of service - Cargo Handling Service - The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity of the appellant does not come under the purview of 'Cargo Handling Service'. - AT
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