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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws IBC
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    August 7, 2026   Case Laws Money Laundering
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    August 7, 2026   Case Laws Indian Laws
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    August 6, 2026   Notifications DGFT
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      Home› Highlights › Income Tax › 2014 › October, 2014 › This
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      Income Tax

      As the value shown by the assessee was not less than the FVM,...

      Amendment to Section 55A: No Basis for AO to Refer to DVO as Value Meets Fair Market Standards.

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      Income TaxOctober 18, 2014Case LawsAT
      As the value shown by the assessee was not less than the FVM, there was no justification for making any reference to the DVO, by the AO in the year under consideration. Amendment to the section 55A of the Act is effective from 01. 07. 201 - AT
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