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...
CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these services have a nexus, though indirectly to the manufacturing activity - credit allowed.
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