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...
Entitlement to interest u/s 244A paid by them u/s 140A - The explanation does not give room for an interpretation that if a person has paid money otherwise than by way of demand u/s 156, he is not entitled to interest on refund u/s 244A - HC
Entitlement to interest u/s 244A paid by them u/s 140A - The explanation does not give room for an interpretation that if a person has paid money otherwise than by way of demand u/s 156, he is not entitled to interest on refund u/s 244A - HC
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