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...
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
Note: It is a system-generated summary and is for quick reference only.