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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
CENVAT Credit - scope of SCN - The show-cause notice was issued alleging that outward freight is not included in the input service whereas in the impugned order the Commissioner(Appeals) has held that the place of removal cannot be beyond the port/ICD/CFS. In fact, this is beyond the show-cause notice.
CENVAT Credit - scope of SCN - The show-cause notice was issued alleging that outward freight is not included in the input service whereas in the impugned order the Commissioner(Appeals) has held that the place of removal cannot be beyond the port/ICD/CFS. In fact, this is beyond the show-cause notice.
Note: It is a system-generated summary and is for quick reference only.