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...
Benefit of exemption u/s 11 and 12 - As the activities carried out by the Assessee certainly amounts to charitable purpose, as it is being covered under the limb “education” to the definition of charitable purpose is contained in section 2(15) exemption allowed - AT
Benefit of exemption u/s 11 and 12 - As the activities carried out by the Assessee certainly amounts to charitable purpose, as it is being covered under the limb “education” to the definition of charitable purpose is contained in section 2(15) exemption allowed - AT
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