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...
Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable
Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable
Note: It is a system-generated summary and is for quick reference only.