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...
Software consumable expenses – The expenditure was incurred for application software and not for system software – The software was not of enduring nature and would become obsolete - Therefore it is revenue expenditure - AT
Software consumable expenses – The expenditure was incurred for application software and not for system software – The software was not of enduring nature and would become obsolete - Therefore it is revenue expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
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