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...
Export of goods procured against CT-1 certificate after processing and not in the same condition - benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 allowed - AT
Export of goods procured against CT-1 certificate after processing and not in the same condition - benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 allowed - AT
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