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 - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of inputs (Inputs used in the manufacture of final product) is not admissible.
Cenvat Credit - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of inputs (Inputs used in the manufacture of final product) is not admissible.
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