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...
Computation of interest u/s 234C - i it is pertinent to note that section 234C refers to the term “returned income” in comparison to section 234B which refers to the term “assessed tax” for imposing interest. - AO directed to compute the interest u/s 234C on the “returned income” of the assessee. - AT
Computation of interest u/s 234C - i it is pertinent to note that section 234C refers to the term “returned income” in comparison to section 234B which refers to the term “assessed tax” for imposing interest. - AO directed to compute the interest u/s 234C on the “returned income” of the assessee. - AT
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