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...
Grant of Interest on refund of erroneously payment of service tax - the authority has not to wait for any order specifically payment of interest. The moment department becomes liable under Section 11BB the consequence of payment of interest shall follow.
Grant of Interest on refund of erroneously payment of service tax - the authority has not to wait for any order specifically payment of interest. The moment department becomes liable under Section 11BB the consequence of payment of interest shall follow.
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