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...
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Benefit of exemption notification -EOU - export of cotton waste generated in manufacturing of cotton yarn - the cost of production of the finished goods invariably subsume the value of the materials that are embedded in the waste, hence such value have already been either included in the obligation for export or subject to rate of duty not less than that suffered by a domestic unit - no need for repay duties foregone at the time of import
Benefit of exemption notification -EOU - export of cotton waste generated in manufacturing of cotton yarn - the cost of production of the finished goods invariably subsume the value of the materials that are embedded in the waste, hence such value have already been either included in the obligation for export or subject to rate of duty not less than that suffered by a domestic unit - no need for repay duties foregone at the time of import
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