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...
Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus, the Cargo Handling Services in respect of handling of cargo of raw sugar would attract the levy of service tax
Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus, the Cargo Handling Services in respect of handling of cargo of raw sugar would attract the levy of service tax
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