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...
Refund of deposit made - whatever amount has been deposited by the appellant since has been considered by the Tribunal as a deposit under Section 35F for granting the stay, the same needs to be refunded without following the procedure of Section 11B - refund allowed
Refund of deposit made - whatever amount has been deposited by the appellant since has been considered by the Tribunal as a deposit under Section 35F for granting the stay, the same needs to be refunded without following the procedure of Section 11B - refund allowed
Note: It is a system-generated summary and is for quick reference only.
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