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...
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
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