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...
Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders and has nothing to do with activities undertaken by St Michael’s School - does not come under the definition of “Educational Institution” - no exemption
Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders and has nothing to do with activities undertaken by St Michael’s School - does not come under the definition of “Educational Institution” - no exemption
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