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...
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
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