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...
TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act
TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax if such sum is not chargeable to tax under the Act
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