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...
Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
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