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 addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
The circular addresses the disposal of Unmanned Aircraft Systems (UAS), Unmanned Aerial Vehicles Systems (UAV), Remotely Piloted Aircraft Systems (RPAS), commonly known as Drones. The circular modifies certain provisions outlined in a previous circular. Notably, it specifies the process for communication of changes in Nodal Officers to the Commissioner (Investigation-Customs) at the Central Board of Indirect Taxes and Customs (CBIC). The Nodal Officers, preferably at the level of Director/Deputy Secretary, are designated from various organizations such as SPG, CRPF, NSG, NTRO, CISF, BSF, ITBP, DGI GS Branch, O/o JS (Navy and Def Staff), Department of Military Affairs, and Assam Rifles. Each Nodal Officer is identified with their respective organization, name, rank/designation, and contact details. The circular aims to streamline the handling of UAS/UAV/RPAS/Drones by establishing clear communication channels and designated personn
Note: It is a system-generated summary and is for quick reference only.