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...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The grievance and complaint handling framework under the Insolvency and Bankruptcy Board of India Regulations, 2017 is amended to align the definition of "service provider" with clause (31A) of section 3 of the Insolvency and Bankruptcy Code, 2016. The complaint procedure is also streamlined by replacing the prescribed Form A with such format as notified by the Board, and Form A is omitted from the regulations. The amendments take effect on publication in the Official Gazette.
The grievance and complaint handling framework under the Insolvency and Bankruptcy Board of India Regulations, 2017 is amended to align the definition of "service provider" with clause (31A) of section 3 of the Insolvency and Bankruptcy Code, 2016. The complaint procedure is also streamlined by replacing the prescribed Form A with such format as notified by the Board, and Form A is omitted from the regulations. The amendments take effect on publication in the Official Gazette.
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