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...
Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals electronically should not come in the way of rendering justice to the assessee.
Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals electronically should not come in the way of rendering justice to the assessee.
Note: It is a system-generated summary and is for quick reference only.