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 of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the subseqent refund claim submitted has to be treated as resubmission of the earlier claim - AT
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