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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Depreciation in intangible assets disallowed u/s 32(1)(ii) - valuation made during “slump-sale” of business has factored the value of “goodwill” in the composite value of “Maintenance portfolio” - depreciation allowed - AT
Depreciation in intangible assets disallowed u/s 32(1)(ii) - valuation made during “slump-sale” of business has factored the value of “goodwill” in the composite value of “Maintenance portfolio” - depreciation allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
