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...
Classification of Sharp Professional LCD monitors - there is nothing on record to contest the submission of the applicant that these monitors are capable of directly connecting to and designed for use with an automatic data processing machine of Heading 84.71. Therefore, these monitors are correctly classifiable under Heading 8528; and being non-cathode ray monitor under sub-heading 8528 52 00. - AAR
Classification of Sharp Professional LCD monitors - there is nothing on record to contest the submission of the applicant that these monitors are capable of directly connecting to and designed for use with an automatic data processing machine of Heading 84.71. Therefore, these monitors are correctly classifiable under Heading 8528; and being non-cathode ray monitor under sub-heading 8528 52 00. - AAR
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