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...
The Customs exemption relating to Agriculture Infrastructure and Development Cess on ammonium nitrate is extended by amending the principal notification: the date in paragraph 2 is substituted from 30 June 2026 to 15 July 2026. The amendment operates to continue the exemption period for the specified commodity for the extended period, without changing the underlying exemption framework.
The Customs exemption relating to Agriculture Infrastructure and Development Cess on ammonium nitrate is extended by amending the principal notification: the date in paragraph 2 is substituted from 30 June 2026 to 15 July 2026. The amendment operates to continue the exemption period for the specified commodity for the extended period, without changing the underlying exemption framework.
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