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 Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
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