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...
Certain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Large Taxpayer Unit to enhance revenue administration. This jurisdictional change includes compliance responsibilities related to the Cess on coal under the West Bengal Primary Education Act, 1973, and the West Bengal Rural Employment and Production Act, 1976. The transfer applies to taxpayers listed in the attached annexure and takes effect from June 1, 2025. Any difficulties in implementing this order may be reported to the Commissioner of Commercial Taxes.
Certain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Large Taxpayer Unit to enhance revenue administration. This jurisdictional change includes compliance responsibilities related to the Cess on coal under the West Bengal Primary Education Act, 1973, and the West Bengal Rural Employment and Production Act, 1976. The transfer applies to taxpayers listed in the attached annexure and takes effect from June 1, 2025. Any difficulties in implementing this order may be reported to the Commissioner of Commercial Taxes.
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