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 U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
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