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...
Extended period of limitation - The department thus was in knowledge of the fact that the Appellant is not paying service tax on its activities - SCN was issued after 28 months of issuance of summon and 48 months of surrender of registration - extended period not invocable. - AT
Extended period of limitation - The department thus was in knowledge of the fact that the Appellant is not paying service tax on its activities - SCN was issued after 28 months of issuance of summon and 48 months of surrender of registration - extended period not invocable. - AT
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