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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Non deduction of tax at source - in respect of reimbursement of expenses there is no obligation to deduct tax at source and there was no element of income involved in such payments - AT
Non deduction of tax at source - in respect of reimbursement of expenses there is no obligation to deduct tax at source and there was no element of income involved in such payments - AT
Note: It is a system-generated summary and is for quick reference only.
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