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...
Dishonor of cheque - liability of accused/petitioners to pay 20% or less of the cheque amount to the complainant - Retrospective effect of amendments - provision of Section 143-A of the Act cannot be applied to the pending cases
Dishonor of cheque - liability of accused/petitioners to pay 20% or less of the cheque amount to the complainant - Retrospective effect of amendments - provision of Section 143-A of the Act cannot be applied to the pending cases
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