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...
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
Note: It is a system-generated summary and is for quick reference only.
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