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...
CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of Rule 6 ibid, but there will be no material change or such amendment in the case of the appellant in as much as the factory duly registered for manufacture of excisable goods have not dealt with any non-excisable goods, which were cleared from such registered factory. - AT
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