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...
Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - no question of law arising for consideration in this appeal much less a substantial question of law.
Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - no question of law arising for consideration in this appeal much less a substantial question of law.
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