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...
Transfer of accumulated CENVAT credit - shifting of the company - Rule 10 - Only the intimation is required and it is upto the satisfaction of the Asstt./Dy. Commissioner. There is no mention of getting the permission of transfer from the previous location to the new location.
Transfer of accumulated CENVAT credit - shifting of the company - Rule 10 - Only the intimation is required and it is upto the satisfaction of the Asstt./Dy. Commissioner. There is no mention of getting the permission of transfer from the previous location to the new location.
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