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...
Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings during the course of appellate proceedings - AT
Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings during the course of appellate proceedings - AT
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