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...
Refund/Exemption of Service tax - The place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the appellant, they are entitled to cenvat credit.
Refund/Exemption of Service tax - The place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the appellant, they are entitled to cenvat credit.
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