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...
Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the computer system belongs to the appellant and is neither owned nor provided by Globe Center - the appellant is not liable to pay service tax under reverse charge mechanism.
Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the computer system belongs to the appellant and is neither owned nor provided by Globe Center - the appellant is not liable to pay service tax under reverse charge mechanism.
Note: It is a system-generated summary and is for quick reference only.
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