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...
Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC
Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC
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