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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Bad debts - The Director or the Person who manages the affairs of the assessee-company, how the Directors can take a view that the loan paid by them along with interest has become bad? - AT
Bad debts - The Director or the Person who manages the affairs of the assessee-company, how the Directors can take a view that the loan paid by them along with interest has become bad? - AT
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