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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. - HC
Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. - HC
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