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...
Input tax credit - GST payable on sale value of mineral purchased through e-auction - SC directed the Monitoring Committee to take necessary action to enable the lessee to claim and obtain input tax credit under the CGST Act, 2017
Input tax credit - GST payable on sale value of mineral purchased through e-auction - SC directed the Monitoring Committee to take necessary action to enable the lessee to claim and obtain input tax credit under the CGST Act, 2017
Note: It is a system-generated summary and is for quick reference only.