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...
Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import, penalty u/s 112 (a) of the Act is imposable. - HC
Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import, penalty u/s 112 (a) of the Act is imposable. - HC
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