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...
Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are questions of fact, and thus no substantial questions of law arise for consideration by us in these appeals - against assessee. - HC
Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are questions of fact, and thus no substantial questions of law arise for consideration by us in these appeals - against assessee. - HC
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