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...
Classification - Pet coke used in the manufacture of cement, during the course of the manufacturing process gives rise to an exothermic reaction and forms one of the ingredients of cement by losing its identity to be considered as raw material and not fuel - HC
Classification - Pet coke used in the manufacture of cement, during the course of the manufacturing process gives rise to an exothermic reaction and forms one of the ingredients of cement by losing its identity to be considered as raw material and not fuel - HC
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