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...
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The import policy for Chapters 74 and 76 is amended to require NFMIMS registration for copper and aluminium imports by submission of advance online information and payment of the prescribed fee, with the registration application now permitted up to final Customs clearance or 'Out of Charge'. The application may still be filed no earlier than 60 days before expected arrival, and the automatic registration number remains valid for 75 days. The change relaxes the timing of registration and facilitates import clearance.
The import policy for Chapters 74 and 76 is amended to require NFMIMS registration for copper and aluminium imports by submission of advance online information and payment of the prescribed fee, with the registration application now permitted up to final Customs clearance or 'Out of Charge'. The application may still be filed no earlier than 60 days before expected arrival, and the automatic registration number remains valid for 75 days. The change relaxes the timing of registration and facilitates import clearance.
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