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...
Deduction u/s 54F of the Income Tax Act – construction of new house property / flat - since the construction took place prior to the date of transfer, Assessee is not eligible for deduction u/s 54F - AT
Deduction u/s 54F of the Income Tax Act – construction of new house property / flat - since the construction took place prior to the date of transfer, Assessee is not eligible for deduction u/s 54F - AT
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