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...
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. The revised tables prescribe tariff values for crude and refined palm oils, palmolein, crude soybean oil and brass scrap on a per-metric-tonne basis; for eligible gold and silver, including specified bars, coins, findings and semi-manufactured silver, on specified weight bases; and for areca nuts. The notification takes effect from 1 August 2026, replacing the corresponding tables in the existing tariff-value notification.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are substituted under the customs valuation framework. The revised tables prescribe tariff values for crude and refined palm oils, palmolein, crude soybean oil and brass scrap on a per-metric-tonne basis; for eligible gold and silver, including specified bars, coins, findings and semi-manufactured silver, on specified weight bases; and for areca nuts. The notification takes effect from 1 August 2026, replacing the corresponding tables in the existing tariff-value notification.
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