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 eligibility period under Component II of the RELIEF intervention is extended up to 30 September 2026 for shipments meant for delivery or transshipment, to improve utilisation and support trade resilience. All other terms of Notification No. 65/2025-26 remain unchanged.
The eligibility period under Component II of the RELIEF intervention is extended up to 30 September 2026 for shipments meant for delivery or transshipment, to improve utilisation and support trade resilience. All other terms of Notification No. 65/2025-26 remain unchanged.
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