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...
Notice u/s 143(2) with wrong date of filing of return - the error has occurred due to typographical mistake and hence it is curable as per provisions of section 292B of the Act. - AT
Notice u/s 143(2) with wrong date of filing of return - the error has occurred due to typographical mistake and hence it is curable as per provisions of section 292B of the Act. - AT
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