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 of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment
Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment
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