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...
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
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