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...
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of agricultural operations every year - HC
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