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...
Expenses pertaining to closed down Thane unit incurred after closure of unit - The closure of Thane unit was out of business necessity arising out of statutory compulsion - allowable u/s 37(1) - HC
Expenses pertaining to closed down Thane unit incurred after closure of unit - The closure of Thane unit was out of business necessity arising out of statutory compulsion - allowable u/s 37(1) - HC
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