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...
Purchase of computer software - Capital v/s Revenue - the license fees paid was for renewal of the usage of software and for a limited period for less than two years thus held to be in nature of revenue - AT
Purchase of computer software - Capital v/s Revenue - the license fees paid was for renewal of the usage of software and for a limited period for less than two years thus held to be in nature of revenue - AT
Note: It is a system-generated summary and is for quick reference only.
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