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...
Corrected / revised computation of taxable total income filed before ITAT - pleading to admit the fresh claim / additions evidences - Tribunal has rightly held that there is no satisfactory evidence placed before it to substantiate the assessee's plea that they wrongly computed the admitted income. - HC
Corrected / revised computation of taxable total income filed before ITAT - pleading to admit the fresh claim / additions evidences - Tribunal has rightly held that there is no satisfactory evidence placed before it to substantiate the assessee's plea that they wrongly computed the admitted income. - HC
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