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...
Stay petition - authorised representative submitted that assessee did not have any assets available with it for furnishing of the security and therefore same cannot be given - Despite declining the stay on the merits of the issue but we are extending the Stay till 31st August, 2020, only for Covid-19 reasons. - AT
Stay petition - authorised representative submitted that assessee did not have any assets available with it for furnishing of the security and therefore same cannot be given - Despite declining the stay on the merits of the issue but we are extending the Stay till 31st August, 2020, only for Covid-19 reasons. - AT
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