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...
Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The amendment brought into the act by the FA 2012 is applicable with effect from 01.04.2012 and is applicable from assessment year 2013 – 14 and prospective in nature
Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The amendment brought into the act by the FA 2012 is applicable with effect from 01.04.2012 and is applicable from assessment year 2013 – 14 and prospective in nature
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