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...
Assessee was eligible for an exemption u/s 10B - a typographical error crept in while e-filing the return and it was mentioned as u/s 80-IB instead of section 10B - it is a technical mistake - exemption cannot be denied- HC
Assessee was eligible for an exemption u/s 10B - a typographical error crept in while e-filing the return and it was mentioned as u/s 80-IB instead of section 10B - it is a technical mistake - exemption cannot be denied- HC
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