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...
Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of glass from anti-dumping duty. As a result, the Tribunal concludes that since reflective glass was not listed for exemption, it remains subject to anti-dumping duty during the specified period.
Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of glass from anti-dumping duty. As a result, the Tribunal concludes that since reflective glass was not listed for exemption, it remains subject to anti-dumping duty during the specified period.
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