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...
Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction value unless the units are related persons. - AT
Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction value unless the units are related persons. - AT
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