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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering - no ITC
Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering - no ITC
Note: It is a system-generated summary and is for quick reference only.