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...
Levy of GST - Security deposit left unclaimed by the suppliers and recognised as income after 3 years - amount received prior to GST regime - Security Deposits which in normal course are refundable as such, are not liable to tax under the GST regime.
Levy of GST - Security deposit left unclaimed by the suppliers and recognised as income after 3 years - amount received prior to GST regime - Security Deposits which in normal course are refundable as such, are not liable to tax under the GST regime.
Note: It is a system-generated summary and is for quick reference only.
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