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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit accrued to in the hands of the assessee in the form of perquisite - AT
Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit accrued to in the hands of the assessee in the form of perquisite - AT
Note: It is a system-generated summary and is for quick reference only.
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