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...
Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 - whether the appellant could suo motu claim abatement - Based on the facts and circumstances of the case, the appellant was justified in claiming suo motu rebate under rule 10 of the 2010 Rules. - AT
Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 - whether the appellant could suo motu claim abatement - Based on the facts and circumstances of the case, the appellant was justified in claiming suo motu rebate under rule 10 of the 2010 Rules. - AT
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