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...
If the property was acquired on behalf of another person and thereafter transferred to such another person, then there cannot be any capital gain in the hands of the assessee - Commission income on this transaction is to be estimated at 2%.
If the property was acquired on behalf of another person and thereafter transferred to such another person, then there cannot be any capital gain in the hands of the assessee - Commission income on this transaction is to be estimated at 2%.
Note: It is a system-generated summary and is for quick reference only.
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