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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Valuation of imported goods - Cold Rolled Grain Oriented Electrical Steel Sheet - the provisions of Section 17(5) have not been complied with by the department and thus, the declared value cannot be enhanced arbitrarily
Valuation of imported goods - Cold Rolled Grain Oriented Electrical Steel Sheet - the provisions of Section 17(5) have not been complied with by the department and thus, the declared value cannot be enhanced arbitrarily
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