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...
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the assessment in the hand of the dissolved partnership firm would amount to double taxation of the same income
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