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...
Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority has certified the said aspect, the custom department cannot question the genuineness or authenticity of such certificates - AT
Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority has certified the said aspect, the custom department cannot question the genuineness or authenticity of such certificates - AT
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