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...
Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced already established business by way of transfer to a new business of a building previously used as a hotel. - assessee is not eligible for deduction - AT
Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced already established business by way of transfer to a new business of a building previously used as a hotel. - assessee is not eligible for deduction - AT
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