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...
Exporters experienced inability to claim RoDTEP credits after customs tariff alignment effective 01.05.2025 because DGFT's retrospective rate notifications (26.05.2025) were implemented in the Customs Automated System only later. Customs will allow eligible exporters to request post-EGM amendments on shipping bills filed on or after 01.05.2025 to change the RoDTEP claim flag from "N" to "Y," aligning claims with DGFT Notifications. Trade stakeholders should report residual difficulties to the Customs Drawback office of the relevant commissionerate.
Exporters experienced inability to claim RoDTEP credits after customs tariff alignment effective 01.05.2025 because DGFT's retrospective rate notifications (26.05.2025) were implemented in the Customs Automated System only later. Customs will allow eligible exporters to request post-EGM amendments on shipping bills filed on or after 01.05.2025 to change the RoDTEP claim flag from "N" to "Y," aligning claims with DGFT Notifications. Trade stakeholders should report residual difficulties to the Customs Drawback office of the relevant commissionerate.
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