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...
Capital gain u/s 50B - transferee has taken over all fixed assets, specified current assets and not taken over all the loan and liabilities - sale of the fixed and current assets is out of the purview of slump sale - AT
Capital gain u/s 50B - transferee has taken over all fixed assets, specified current assets and not taken over all the loan and liabilities - sale of the fixed and current assets is out of the purview of slump sale - AT
Note: It is a system-generated summary and is for quick reference only.