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...
The service tax demand sought to be confirmed on translation fee itself supports the case of the appellant that translation is one of the gainful employment that can be availed by the trainee of the institute - Even on general principle such work of translation, without even the knowledge of the client's, business, cannot be considered as BSS - AT
The service tax demand sought to be confirmed on translation fee itself supports the case of the appellant that translation is one of the gainful employment that can be availed by the trainee of the institute - Even on general principle such work of translation, without even the knowledge of the client's, business, cannot be considered as BSS - AT
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