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...
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
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