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...
This notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
This notification amends the previous Notification No. 12/97-Customs (NT) dated 2nd April 1997 by exercising powers u/s 7(1)(aa) of the Customs Act, 1962. It omits the entry for Pimpri from the list of Inland Container Depots authorized for loading and unloading of goods in the state of Maharashtra. The amendment is issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance.
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