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...
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further manufacturing of chemical contraceptive preparations based on hormones. Therefore, the product imported by the appellant is hormone and not a preparation. Accordingly, the correct classification is heading 2937 2300. - AT
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