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...
Amendment of section 71 of Customs Act, 1962 - Goods not to be taken out of warehouse except as provided by this Act - to substitute the word “re-exportation” with the word “export”.
Amendment of section 71 of Customs Act, 1962 - Goods not to be taken out of warehouse except as provided by this Act - to substitute the word “re-exportation” with the word “export”.
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