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...
Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
Specified container freight station premises at Kattupalli are declared a Customs Area for handling imported full-container-load and less-than-container-load cargo arriving from Kamarajar Port, excluding passengers' unaccompanied baggage, and for handling export cargo until export. Import and export cargo must be processed under the Handling of Cargo in Customs Areas Regulations, 2009, and applicable customs public notices. The designation takes effect on 21 August 2026 and continues the stated cargo-handling scope previously notified for the premises.
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