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...
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
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