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...
Levy of tax on brand franchisee fees - no sales tax would be leviable on the assesseeon the amount received by the assessee as "brand franchisee fees" from the CBU in case of manufacture of beer - HC
Levy of tax on brand franchisee fees - no sales tax would be leviable on the assesseeon the amount received by the assessee as "brand franchisee fees" from the CBU in case of manufacture of beer - HC
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