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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Deduction u/s. 80-IA(4)(ii) - telecommunication services - infrastructure facilities - A wholesale purchaser of bandwidth cannot be equated with an undertaking providing infrastructure facilities i.e. broadband network and Internet services.
Deduction u/s. 80-IA(4)(ii) - telecommunication services - infrastructure facilities - A wholesale purchaser of bandwidth cannot be equated with an undertaking providing infrastructure facilities i.e. broadband network and Internet services.
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