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...
The amendment modifies the deadline in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018. Originally set to expire on 31st March 2024, the deadline for authorized sea carriers to continue delivering cargo declarations in the legacy formats has been extended to 30th June 2024. - By extending the transitional provisions, the amendment provides additional time for the industry to adapt, ensuring a smoother transition and maintaining the flow of international trade.
The amendment modifies the deadline in regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018. Originally set to expire on 31st March 2024, the deadline for authorized sea carriers to continue delivering cargo declarations in the legacy formats has been extended to 30th June 2024. - By extending the transitional provisions, the amendment provides additional time for the industry to adapt, ensuring a smoother transition and maintaining the flow of international trade.
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