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...
Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 - Extension of period of limitation after Covid - There is no merits in the challenge to the impugned notice. - HC
Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 - Extension of period of limitation after Covid - There is no merits in the challenge to the impugned notice. - HC
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