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...
CENVAT Credit - inputs received from EOU - the contention, that this was a mistake in calculation and that they were not aware of the revised formula prescribed in the Rules is acceptable - the demand raised for the extended period cannot sustain and requires to be set aside. - AT
CENVAT Credit - inputs received from EOU - the contention, that this was a mistake in calculation and that they were not aware of the revised formula prescribed in the Rules is acceptable - the demand raised for the extended period cannot sustain and requires to be set aside. - AT
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