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...
Maintainability of appeal before Tribunal - 100% EOU - issue of payment of Duty Drawback - the appeal is not maintainable before the Tribunal as the same is barred by provisions of Section 129A of Customs Act, 1962 - AT
Maintainability of appeal before Tribunal - 100% EOU - issue of payment of Duty Drawback - the appeal is not maintainable before the Tribunal as the same is barred by provisions of Section 129A of Customs Act, 1962 - AT
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