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...
Dishonor of cheque - the dishonour of the cheque of the petitioner was not due to any fault on the part of the petitioner. It was an error on the part of the Bank. The petitioner cannot be mulcted with a torturous procedure as was done in this case by the respondents.
Dishonor of cheque - the dishonour of the cheque of the petitioner was not due to any fault on the part of the petitioner. It was an error on the part of the Bank. The petitioner cannot be mulcted with a torturous procedure as was done in this case by the respondents.
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