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...
Conditions of delay in filing appeal before the first Appellate Authority - Appeal belated by two years and one month - person concerned looking after the affairs of the company, had passed away - delay condoned - The cancellation of registration is revoked - HC
Conditions of delay in filing appeal before the first Appellate Authority - Appeal belated by two years and one month - person concerned looking after the affairs of the company, had passed away - delay condoned - The cancellation of registration is revoked - HC
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