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...
Jurisdiction in writ proceedings - challenge of order of assessment and Tax Recovery proceedings - The very question of validity or otherwise of service the notices of assessment would require detail examination of facts and validity does not rest only on legal contentions - availability of alternative efficacious remedy would be a ground to refuse to entertain the writ petition
Jurisdiction in writ proceedings - challenge of order of assessment and Tax Recovery proceedings - The very question of validity or otherwise of service the notices of assessment would require detail examination of facts and validity does not rest only on legal contentions - availability of alternative efficacious remedy would be a ground to refuse to entertain the writ petition
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