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...
There is no provision contained in the SEZ Act, which grants exclusivity to any person, which otherwise would encourage monopolistic and restrictive trade practices, or which would run counter to and frustrate the very purpose and object of promoting competitive markets in the matter of petroleum, petroleum products and natural gas, as contained in the PNGRB Act. - HC
There is no provision contained in the SEZ Act, which grants exclusivity to any person, which otherwise would encourage monopolistic and restrictive trade practices, or which would run counter to and frustrate the very purpose and object of promoting competitive markets in the matter of petroleum, petroleum products and natural gas, as contained in the PNGRB Act. - HC
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