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...
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The Division Bench of the Hon'ble High Court of Ahmedabad set aside Policy Circular No. 22/2015-20 dated 29.03.2019 issued by DGFT regarding the applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review) on third party exports under the EPCG Scheme. Subsequently, the SLP filed by the Union of India before the Hon'ble Supreme Court was dismissed. Consequently, the amendment to Para 5.10(c) is prospective in nature and applicable only to third party exports made against EPCG Authorisations issued on or after 05.12.2017. For exports prior to 05.12.2017, the earlier provisions would govern the counting of third party exports towards fulfilment of export obligation.
The Division Bench of the Hon'ble High Court of Ahmedabad set aside Policy Circular No. 22/2015-20 dated 29.03.2019 issued by DGFT regarding the applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review) on third party exports under the EPCG Scheme. Subsequently, the SLP filed by the Union of India before the Hon'ble Supreme Court was dismissed. Consequently, the amendment to Para 5.10(c) is prospective in nature and applicable only to third party exports made against EPCG Authorisations issued on or after 05.12.2017. For exports prior to 05.12.2017, the earlier provisions would govern the counting of third party exports towards fulfilment of export obligation.
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