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...
HC dismissed the writ petition challenging service tax adjudication against municipal corporation services. Despite arguments regarding exemption under Notification No. 25/2012-ST, the court found the petitioners' request for a common adjudicator as an afterthought. The original adjudication orders were set aside for procedural irregularities and remanded for fresh consideration, while maintaining the individual nature of each petitioner's case. The court emphasized that the KMC's exemption claim remains subject to detailed scrutiny and has not been automatically accepted.
HC dismissed the writ petition challenging service tax adjudication against municipal corporation services. Despite arguments regarding exemption under Notification No. 25/2012-ST, the court found the petitioners' request for a common adjudicator as an afterthought. The original adjudication orders were set aside for procedural irregularities and remanded for fresh consideration, while maintaining the individual nature of each petitioner's case. The court emphasized that the KMC's exemption claim remains subject to detailed scrutiny and has not been automatically accepted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
