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...
Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license approval is obtained. The same can’t be held to be an activity not forming intrinsic part of its clinical studies conducted - Deduction allowed - AT
Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license approval is obtained. The same can’t be held to be an activity not forming intrinsic part of its clinical studies conducted - Deduction allowed - AT
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