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...
Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies reduced from 0.5 per cent to 0.25 per cent of net value of intra-State taxable supplies. Notification amends earlier notification No. 52/2018-Central Tax. Effective from date of publication in official gazette.
Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies reduced from 0.5 per cent to 0.25 per cent of net value of intra-State taxable supplies. Notification amends earlier notification No. 52/2018-Central Tax. Effective from date of publication in official gazette.
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