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...
Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20% for the items falling under the heading 8517 62 90 and 8517 69 90
Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20% for the items falling under the heading 8517 62 90 and 8517 69 90
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