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...
Disallowing the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running concomitantly. - Benefit of exemption allowed to assessee.
Disallowing the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running concomitantly. - Benefit of exemption allowed to assessee.
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