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...
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
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