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...
Smuggling goods – Gold - Smuggled goods” are not “imported goods” - the provisions of Section 28 (demand of duty) are not attracted in the case of smuggled goods. - AT
Smuggling goods – Gold - Smuggled goods” are not “imported goods” - the provisions of Section 28 (demand of duty) are not attracted in the case of smuggled goods. - AT
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