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...
Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay sales tax on the amount collected towards the central excise duty component only.
Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay sales tax on the amount collected towards the central excise duty component only.
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