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...
No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The appellant has also not registered under Rule 9 of the Central Excise Rules - Demand of duty confirmed by invoking extended period of limitation.
No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The appellant has also not registered under Rule 9 of the Central Excise Rules - Demand of duty confirmed by invoking extended period of limitation.
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