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...
This notification seeks to amend Notification No. 8/2020-Customs dated 1st February 2020, to revise Health Cess on certain items. The Table in the principal notification is amended to insert a new entry, namely Notification No. 52/2003-Customs dated 31st March 2003, at serial number 2(ix). This entry is related to Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes
This notification seeks to amend Notification No. 8/2020-Customs dated 1st February 2020, to revise Health Cess on certain items. The Table in the principal notification is amended to insert a new entry, namely Notification No. 52/2003-Customs dated 31st March 2003, at serial number 2(ix). This entry is related to Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes
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