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...
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
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