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...
Taxability - whether the appellant is required to pay service tax on the amount of export commission appearing in their trial balance on the debit side (expenditure) - whole demand has been confirmed only on presumptions and assumptions which have got no legs to stand - AT
Taxability - whether the appellant is required to pay service tax on the amount of export commission appearing in their trial balance on the debit side (expenditure) - whole demand has been confirmed only on presumptions and assumptions which have got no legs to stand - AT
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