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 - special boiling spirits cannot be considered as part of the main heading motor spirit but they have to be grouped under light oils and preparations which is preceded by “– –”. - AT
Classification - special boiling spirits cannot be considered as part of the main heading motor spirit but they have to be grouped under light oils and preparations which is preceded by “– –”. - AT
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