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...
Area Based Exemption - The appellant is entitled for all the new items namely cosmetics and homeopathic drugs medicaments for benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 till 22.03.2020
Area Based Exemption - The appellant is entitled for all the new items namely cosmetics and homeopathic drugs medicaments for benefit of exemption Notification No. 50/2003-CE dated 10.06.2003 till 22.03.2020
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