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...
Benefit of exemption - goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes are required to be extended the benefit of the notification
Benefit of exemption - goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes are required to be extended the benefit of the notification
Note: It is a system-generated summary and is for quick reference only.