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...
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
Recovery of cost of bank guarantee furnished by the Respondent No.5 - the issue regarding letting out of immovable property was decided in favor of appellant - appellant asessee to bear the cost - SC
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