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...
Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered Engineer(CE) empanelled by the Customs House for such inspection and report - Department action is not in consonance with above circular to itself appointed a CE - permitted to new appointment
Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered Engineer(CE) empanelled by the Customs House for such inspection and report - Department action is not in consonance with above circular to itself appointed a CE - permitted to new appointment
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