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...
Denial of CENVAT Credit - if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place - AT
Denial of CENVAT Credit - if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of allowing Cenvat credit that the process of manufacture had not taken place - AT
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