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...
DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the notification, no liberal reading in to the conditions on the basis of substantial compliance is required - demand confirmed with penalty.
DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the notification, no liberal reading in to the conditions on the basis of substantial compliance is required - demand confirmed with penalty.
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