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...
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Extended period of limitation - PSU - The Tribunal noted that the demand for interest was raised beyond the statutory limitation period. It was emphasized that since the appellant was a State Government Undertaking, the element of suppression of facts and malafide intention did not apply.
Extended period of limitation - PSU - The Tribunal noted that the demand for interest was raised beyond the statutory limitation period. It was emphasized that since the appellant was a State Government Undertaking, the element of suppression of facts and malafide intention did not apply.
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