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...
Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
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