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...
Refund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - the question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an “intermediary”. The petitioner must be provided full opportunity to explain the nature of services before the concerned officer. - HC
Refund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - the question as to the precise nature of services is vital for determining whether the services are in the nature of services rendered by an “intermediary”. The petitioner must be provided full opportunity to explain the nature of services before the concerned officer. - HC
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