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...
Maintainability of appeal - Non-compliance with the pre-deposit of 7.5% or 10%. - any payment made by the appellant during the course of the investigation has to be adjusted against the said percentage of mandatory deposit.
Maintainability of appeal - Non-compliance with the pre-deposit of 7.5% or 10%. - any payment made by the appellant during the course of the investigation has to be adjusted against the said percentage of mandatory deposit.
Note: It is a system-generated summary and is for quick reference only.
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