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...
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had not submitted any reply, even though such time was granted - writ petition dismissed.
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