Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the material period showing a composite price and duty not indicated separately. - AT
Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the material period showing a composite price and duty not indicated separately. - AT
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