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...
Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as revenue expenditure.
Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as revenue expenditure.
Note: It is a system-generated summary and is for quick reference only.
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