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...
Contention of the assessee that if the AO failed to pass order within the period of limitation prescribed u/s 154, the rectification deemed to have been granted is not correct - no relief can be given - HC
Contention of the assessee that if the AO failed to pass order within the period of limitation prescribed u/s 154, the rectification deemed to have been granted is not correct - no relief can be given - HC
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