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...
Taxability of GST - receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism activities in the State - Government Entity - The receipt as grant in aid or financial assistance is exempt under GST - AAR
Taxability of GST - receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism activities in the State - Government Entity - The receipt as grant in aid or financial assistance is exempt under GST - AAR
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