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...
Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability - petition dismissed - HC
Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability - petition dismissed - HC
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