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...
Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for which the Commissioner (Appeals) is empowered to condone the delay - the time period of filing appeal has to be reckoned from the date of rejection of ROM Application.
Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for which the Commissioner (Appeals) is empowered to condone the delay - the time period of filing appeal has to be reckoned from the date of rejection of ROM Application.
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