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...
Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the Business Auxiliary Service - AT
Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the Business Auxiliary Service - AT
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