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...
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
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