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 Table V of Notification No. 02/2017-Central Tax, specifying the powers of Additional/Joint Commissioners of Central Tax to pass orders or decisions regarding notices issued by Directorate General of GST Intelligence officers under various sections of CGST Act, 2017 like 67, 73, 74, 76, 122, 125, 127, 129 and 130. It lists 23 Principal/Commissioners across India authorized to exercise these powers throughout the country. The notification comes into effect from December 1, 2024.
This notification amends Table V of Notification No. 02/2017-Central Tax, specifying the powers of Additional/Joint Commissioners of Central Tax to pass orders or decisions regarding notices issued by Directorate General of GST Intelligence officers under various sections of CGST Act, 2017 like 67, 73, 74, 76, 122, 125, 127, 129 and 130. It lists 23 Principal/Commissioners across India authorized to exercise these powers throughout the country. The notification comes into effect from December 1, 2024.
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