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...
Job Work under GST - Requirement of registration for the principal/ job worker - Place of supply - Documents for movement of goods / intimation - Liability to issue invoice - Payment of tax - Availability of input tax credit to the principal and job worker.
Job Work under GST - Requirement of registration for the principal/ job worker - Place of supply - Documents for movement of goods / intimation - Liability to issue invoice - Payment of tax - Availability of input tax credit to the principal and job worker.
Note: It is a system-generated summary and is for quick reference only.