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...
Refund of CENVAT Credit - claim filed within the time limitation or not - When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would show that both clauses 2(h) as well as 2(g) has been complied. For these reasons, it is found that the rejection of the refund claim for the period April, 2017 to June, 2017 is not sustainable. - AT
Refund of CENVAT Credit - claim filed within the time limitation or not - When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would show that both clauses 2(h) as well as 2(g) has been complied. For these reasons, it is found that the rejection of the refund claim for the period April, 2017 to June, 2017 is not sustainable. - AT
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