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...
Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
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