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...
Imposition of ADD - Styrene Butadiene Rubber (SBR) - the upward trend is not significant which can be construed as growth of DI - appellants have not made out any case against the final finding and the customs notification imposing AD duty on the impugned goods - AT
Imposition of ADD - Styrene Butadiene Rubber (SBR) - the upward trend is not significant which can be construed as growth of DI - appellants have not made out any case against the final finding and the customs notification imposing AD duty on the impugned goods - AT
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