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...
Scope of section 68 - Society/Bank not required to go for detailed verification of address/ whereabouts of the customers - addition u/s 68 cannot be made merely because the address of the customers are incomplete - AT
Scope of section 68 - Society/Bank not required to go for detailed verification of address/ whereabouts of the customers - addition u/s 68 cannot be made merely because the address of the customers are incomplete - AT
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