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...
Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the condition under section 2(6)(iii) of the IGST Act is not satisfied - The activity does not qualify as “Export of Services” - AAR
Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the condition under section 2(6)(iii) of the IGST Act is not satisfied - The activity does not qualify as “Export of Services” - AAR
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