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...
Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction cannot be allowed.
Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction cannot be allowed.
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