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...
Classification of services - Job-work - The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the head Manpower Recruitment and Supply Agency Service
Classification of services - Job-work - The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the head Manpower Recruitment and Supply Agency Service
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