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...
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s 43A(3) confirmed - HC
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