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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it cannot perform as part of e-bike. - to be classified as electric motor - AT
Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it cannot perform as part of e-bike. - to be classified as electric motor - AT
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