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...
The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
The Circular No. 03/2024-Customs issued with the aim to promote gender inclusivity and ensure a safe working environment for women in the customs sector. It emphasizes the need for custodians of customs facilities to provide gender-specific infrastructure including special Exim counters for the female customs brokers/traders, separate workplace, customer care cells, essential utilities, restrooms etc. and comply with relevant laws to support the participation and well-being of women in trade-related roles.
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