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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in marginalized areas for environment protection against the climatic changes - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. - AAR
Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in marginalized areas for environment protection against the climatic changes - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. - AAR
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