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...
Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving substantial grant less than 50% of the total contribution by the Government - Exemption cannot be denied - AT
Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving substantial grant less than 50% of the total contribution by the Government - Exemption cannot be denied - AT
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