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...
Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss and damage - demand stayed
Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss and damage - demand stayed
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