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...
Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
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