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...
Change in classification of goods - monitors and T.V. tuners - The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer should be given adequate opportunity to explain its case with the documentary evidence in support of the claim of classification of the subject goods under CTH 8528100 and 84733030 respectively. - AT
Change in classification of goods - monitors and T.V. tuners - The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer should be given adequate opportunity to explain its case with the documentary evidence in support of the claim of classification of the subject goods under CTH 8528100 and 84733030 respectively. - AT
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