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...
Demand of Service Tax - T.V. and Radio Programme Production Service - they are producing the programmes as a part of joint venture which are telecast and the revenue is shared - any possible suspicion which is not brought out in the show cause notice substantiated by evidence cannot form the basis for confirming the demand.
Demand of Service Tax - T.V. and Radio Programme Production Service - they are producing the programmes as a part of joint venture which are telecast and the revenue is shared - any possible suspicion which is not brought out in the show cause notice substantiated by evidence cannot form the basis for confirming the demand.
Note: It is a system-generated summary and is for quick reference only.
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