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...
Subsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction of Cinema Halls and support the film industry - revenue or capital subsidy - Subsidy in the given circumstance will definitely constitute ‘capital subsidy’ and it is to be excluded from assessment of tax
Subsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction of Cinema Halls and support the film industry - revenue or capital subsidy - Subsidy in the given circumstance will definitely constitute ‘capital subsidy’ and it is to be excluded from assessment of tax
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