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...
Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the owner of the goods prior to its disposal, no such notice to petitioner - directed to pay the Indian rupees equivalent by applying the conversion rate as of today
Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the owner of the goods prior to its disposal, no such notice to petitioner - directed to pay the Indian rupees equivalent by applying the conversion rate as of today
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