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...
Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” - the classification of the service under the category of STGS upheld.
Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” - the classification of the service under the category of STGS upheld.
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