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...
CENVAT Credit - duty paying documents not provided - appellant has not only wrongly taken the credit of Cenvat credit and but also utilised the same, the department has rightly issued the SCN for imposition of interest and confirmed the same.
CENVAT Credit - duty paying documents not provided - appellant has not only wrongly taken the credit of Cenvat credit and but also utilised the same, the department has rightly issued the SCN for imposition of interest and confirmed the same.
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