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...
Retrospective effect of section 234D of the Income Tax Act – Interest on excess refund - period prior to 1.6.2003 - can not be demanded - order of HC sustained - SC
Retrospective effect of section 234D of the Income Tax Act – Interest on excess refund - period prior to 1.6.2003 - can not be demanded - order of HC sustained - SC
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