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...
CENVAT credit - outdoor catering service - Period post 01.04.2011 - outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employees and credit remains allowed - AT
CENVAT credit - outdoor catering service - Period post 01.04.2011 - outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employees and credit remains allowed - AT
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