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...
Attachment orders - As Tribunal had passed an order granting interim stay on the matter till the disposal of the stay application the department is not allowed to issue an attachment notice to the banker - AT
Attachment orders - As Tribunal had passed an order granting interim stay on the matter till the disposal of the stay application the department is not allowed to issue an attachment notice to the banker - AT
Note: It is a system-generated summary and is for quick reference only.