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...
Additions u/s 68 - loans received from eight different companies and interest paid thereon - if these loans were not genuine, then in that eventuality the same would not have been repaid - No additions.
Additions u/s 68 - loans received from eight different companies and interest paid thereon - if these loans were not genuine, then in that eventuality the same would not have been repaid - No additions.
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