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...
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Note: It is a system-generated summary and is for quick reference only.