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...
Undisclosed deposits in bank account - . When the deposit of an amount cannot be added in the hands of the assessee, the interest accrued on such deposit also cannot be taxed in the hands of the assessee - AT
Undisclosed deposits in bank account - . When the deposit of an amount cannot be added in the hands of the assessee, the interest accrued on such deposit also cannot be taxed in the hands of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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