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...
Chargeable income - Once the assessee has himself stated that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the appellant to dispute that that the flat rate applied by the Tribunal is arbitrary. - HC
Chargeable income - Once the assessee has himself stated that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the appellant to dispute that that the flat rate applied by the Tribunal is arbitrary. - HC
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