Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Capital Gains or income from other sources - Nature of compensation received - Where such an asset is transferred by way of relinquishment, the compensation for such relinquishment so received is chargeable to tax under the head “Capital gains” and the amount initially paid shall be treated as cost of acquisition for acquiring such rights. - AT
Capital Gains or income from other sources - Nature of compensation received - Where such an asset is transferred by way of relinquishment, the compensation for such relinquishment so received is chargeable to tax under the head “Capital gains” and the amount initially paid shall be treated as cost of acquisition for acquiring such rights. - AT
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