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...
Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. - CGOVT
Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. - CGOVT
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