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...
Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs to be referred to the Hon’ble jurisdictional High Court for initiation of contempt proceedings against the concerned Commissioner. - AT
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