Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Income from other sources - accrual of income - ITAT held that sum received by the assessee pursuant to a Development Agreement had not accrued as income - on facts, the AO could not have held that this is on account of a windfall gain to be brought to tax under the head 'income from other sources'. - HC
Income from other sources - accrual of income - ITAT held that sum received by the assessee pursuant to a Development Agreement had not accrued as income - on facts, the AO could not have held that this is on account of a windfall gain to be brought to tax under the head 'income from other sources'. - HC
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