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...
Levy of service tax - brokerage received from the RBI for the sale of Government bonds - the lending or borrowing of money by the Government is a sovereign function and on such functions there cannot be any tax liability - AT
Levy of service tax - brokerage received from the RBI for the sale of Government bonds - the lending or borrowing of money by the Government is a sovereign function and on such functions there cannot be any tax liability - AT
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