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 erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under dispute. - It is held that the appellant is entitled to refund of the service tax paid erroneously under reverse charge, as per the refund application - the adjudicating authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order with interest - AT
Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under dispute. - It is held that the appellant is entitled to refund of the service tax paid erroneously under reverse charge, as per the refund application - the adjudicating authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order with interest - AT
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