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...
Assessment u/s 153A r.w.s. 143(3) - the addition has to be deleted for the reason that, the same is not based on the assets founds in the locker of the assessee - AT
Assessment u/s 153A r.w.s. 143(3) - the addition has to be deleted for the reason that, the same is not based on the assets founds in the locker of the assessee - AT
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