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...
CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT
CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT
Note: It is a system-generated summary and is for quick reference only.