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...
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Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
Notification No. 01/2024 issued to modify the composition of the Appellate Authority for Advance Ruling in the Union Territory of Dadra and Nagar Haveli and Daman and Diu. Specifically, it substitutes the previous members with the Chief Commissioner of Central Tax, Vadodara Zone, and the Commissioner of Union territory Goods and Services Tax for Dadra and Nagar Haveli and Daman and Diu.
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