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-value tables for specified imports are substituted with values unchanged for crude palm oil, refined palm oil, palmolein, soybean oil, brass scrap and areca nuts. Gold in specified forms, including eligible gold bars and coins, remains subject to the prescribed tariff value per 10 grams. Silver in specified forms, including eligible medallions, coins and semi-manufactured silver, remains subject to the prescribed tariff value per kilogram, subject to stated exclusions for foreign currency coins, silver jewellery and silver articles. The substituted tables take effect from 26 August 2026.
Tariff-value tables for specified imports are substituted with values unchanged for crude palm oil, refined palm oil, palmolein, soybean oil, brass scrap and areca nuts. Gold in specified forms, including eligible gold bars and coins, remains subject to the prescribed tariff value per 10 grams. Silver in specified forms, including eligible medallions, coins and semi-manufactured silver, remains subject to the prescribed tariff value per kilogram, subject to stated exclusions for foreign currency coins, silver jewellery and silver articles. The substituted tables take effect from 26 August 2026.
Note: It is a system-generated summary and is for quick reference only.