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...
Jurisdiction - powers to the authorities under TN VAT to summon documents and witnesses - Misuse of IEC Code - To know the actual importer - The TAN VAT Act gave ample powers to the authorities to summon documents and witnesses and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts
Jurisdiction - powers to the authorities under TN VAT to summon documents and witnesses - Misuse of IEC Code - To know the actual importer - The TAN VAT Act gave ample powers to the authorities to summon documents and witnesses and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts
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