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...
Whether the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants? - no extra amount can be levied from the companies, than the actual cost incurred by the State Government on deployment of the excise staff. - Similarly the fees leviable under Rule 36-A of the aforesaid Rules shall apply only to the compounding and blending plants of the foreign liquor.
Whether the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants? - no extra amount can be levied from the companies, than the actual cost incurred by the State Government on deployment of the excise staff. - Similarly the fees leviable under Rule 36-A of the aforesaid Rules shall apply only to the compounding and blending plants of the foreign liquor.
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