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...
Banking and other financial services - Tax would be leviable with effect from 10th September 2004 u/s 65(105)(zm), before it was under Section 65(105)(zp), only if a person is a broker dealing in the savings bonds and received brokerage as the fee thereon - AT
Banking and other financial services - Tax would be leviable with effect from 10th September 2004 u/s 65(105)(zm), before it was under Section 65(105)(zp), only if a person is a broker dealing in the savings bonds and received brokerage as the fee thereon - AT
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