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...
Work executed under JDA - construction service - the supply is in the form of barter and the consideration is in the form of developement rights and is in the course of furtherance of business - the activity falls squarely falls under 'supply' under CGST Act, 2017.
Work executed under JDA - construction service - the supply is in the form of barter and the consideration is in the form of developement rights and is in the course of furtherance of business - the activity falls squarely falls under 'supply' under CGST Act, 2017.
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