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...
Adjustment of unconsumed raw material purchased from AE - valuation of unconsumed material as closing stock is same as purchase cost debited - in case any adjustment is required to be made is to be restricted to the material purchased from the AE and consumed during the year
Adjustment of unconsumed raw material purchased from AE - valuation of unconsumed material as closing stock is same as purchase cost debited - in case any adjustment is required to be made is to be restricted to the material purchased from the AE and consumed during the year
Note: It is a system-generated summary and is for quick reference only.
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