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...
Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them has to be treated as lapsed - benefit of exemption notification not to be denied. - AT
Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them has to be treated as lapsed - benefit of exemption notification not to be denied. - AT
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