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...
Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a pharmaceutical company is outside the scope of the said circulars of MCI and the CBDT
Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a pharmaceutical company is outside the scope of the said circulars of MCI and the CBDT
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