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...
Insolvency and BankruptcyDecember 12, 2022Case LawsAT
Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has not erred in treating High Seas Sale Agreement as source document and other two agreements can be treated as part of full documentation. - AT
Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has not erred in treating High Seas Sale Agreement as source document and other two agreements can be treated as part of full documentation. - AT
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