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...
Area based exemption - whether the appellant is liable to pay NCCD, Education Cess and Secondary Higher Education Cess inspite of the exemption N/N. 50/2003? - Held Yes - Further they cannot avail cenvat credit facility - AT
Area based exemption - whether the appellant is liable to pay NCCD, Education Cess and Secondary Higher Education Cess inspite of the exemption N/N. 50/2003? - Held Yes - Further they cannot avail cenvat credit facility - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
