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...
100% EOU - None of the Government authority has disputed that the assessee has not started commercial production on that date - the assessee is entitled for exemption u/s 10B in respect of all the three 100% Export Oriented Units - AT
100% EOU - None of the Government authority has disputed that the assessee has not started commercial production on that date - the assessee is entitled for exemption u/s 10B in respect of all the three 100% Export Oriented Units - AT
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