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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to the petitioner - In such eventuality, instead of denying her, when the Commissioner (A) himself was convinced on reflection of the said amount on 26AS form, TDS could have been credited in the account of the petitioner - Refund allowed - HC
Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to the petitioner - In such eventuality, instead of denying her, when the Commissioner (A) himself was convinced on reflection of the said amount on 26AS form, TDS could have been credited in the account of the petitioner - Refund allowed - HC
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