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...
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
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