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...
Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from ST 3 returns giving details, the appellants provided the invoices along with supporting certificate of such receipt post 1.4.2006 - Demand set aside - AT
Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from ST 3 returns giving details, the appellants provided the invoices along with supporting certificate of such receipt post 1.4.2006 - Demand set aside - AT
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