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...
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
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