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...
VCES declaration - the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appellants’ case herein, rejected the same - designated authority directed to re-adjudicate the matter - AT
VCES declaration - the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appellants’ case herein, rejected the same - designated authority directed to re-adjudicate the matter - AT
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