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...
100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification - AT
100% EOU - clearance goods into Domestic Tariff Area (DTA) in excess of 50% of FOB value of exports - DTA clearances permitted by the Development Commissioner by itself will not decide the rate of duty applicable, which the tax authorities have to determine in terms of the applicable notification - AT
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