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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
CENVAT Credit - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - none of the cheque issued by the appellant were dishonored. - credit allowed.
CENVAT Credit - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - none of the cheque issued by the appellant were dishonored. - credit allowed.
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