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...
Exemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - In the instant case, the PTD, the state government department which is running this service shall by definition be termed as the 'State Transport undertaking'. - Benefit of exemption from GST is available - AAAR
Exemption from GST or not - transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh - In the instant case, the PTD, the state government department which is running this service shall by definition be termed as the 'State Transport undertaking'. - Benefit of exemption from GST is available - AAAR
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