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...
MODEL GST LAW - The proposed draft of GOODS AND SERVICES TAX ACT, 2016 - As per the draft there will be three laws (1) CGST Act, (2) SGST ACT and (3) IGST Act - Each state to have its own SGST Act
MODEL GST LAW - The proposed draft of GOODS AND SERVICES TAX ACT, 2016 - As per the draft there will be three laws (1) CGST Act, (2) SGST ACT and (3) IGST Act - Each state to have its own SGST Act
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