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...
Defective show cause notice lacking minimum details to establish adverse material received post specified date. Cancellation of registration and order-in-original set aside by High Court due to violation of principles of natural justice. Petition disposed, allowing opportunity for issuance of appropriate show cause notice to meet ends of justice.
Defective show cause notice lacking minimum details to establish adverse material received post specified date. Cancellation of registration and order-in-original set aside by High Court due to violation of principles of natural justice. Petition disposed, allowing opportunity for issuance of appropriate show cause notice to meet ends of justice.
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