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...
Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue dues unless the provisions are followed.
Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue dues unless the provisions are followed.
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