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 assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - The case of the assessee is that the communication, namely the assessment order is not only without mention of DIN in the body of the order, there is no material on the record mentioning the reason for non-issuance of DIN. Furthermore, the letter of intimation of DIN is also not within fifteen (15) working days of the issuance of the impugned assessment order - AT
Validity of assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - The case of the assessee is that the communication, namely the assessment order is not only without mention of DIN in the body of the order, there is no material on the record mentioning the reason for non-issuance of DIN. Furthermore, the letter of intimation of DIN is also not within fifteen (15) working days of the issuance of the impugned assessment order - AT
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