Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Applicability of section 240 - Refund on appeal – Block assessment - the assessee was only entitled to the refund of tax paid in excess of the tax chargeable on the total income returned by the assessee. - SC
Applicability of section 240 - Refund on appeal – Block assessment - the assessee was only entitled to the refund of tax paid in excess of the tax chargeable on the total income returned by the assessee. - SC
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