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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
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