Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Amendment substitutes paragraph 2.4 of Standing Order No. 05/2025 to prescribe that para-wise comments for submission to appellate or legal forums must be prepared by officers of the concerned operational sections (Adjudication Unit, Seizing Unit, Refunds and Rewards Section, etc.) and forwarded to the Legal Section within stipulated timelines to enable timely filing of the counter-affidavit; responsibility assigned to Supdt./AO of the concerned section. All other provisions of Standing Order No. 05/2025 remain unchanged. The amendment is issued with Commissioner approval for the Airport Commissionerate.
Amendment substitutes paragraph 2.4 of Standing Order No. 05/2025 to prescribe that para-wise comments for submission to appellate or legal forums must be prepared by officers of the concerned operational sections (Adjudication Unit, Seizing Unit, Refunds and Rewards Section, etc.) and forwarded to the Legal Section within stipulated timelines to enable timely filing of the counter-affidavit; responsibility assigned to Supdt./AO of the concerned section. All other provisions of Standing Order No. 05/2025 remain unchanged. The amendment is issued with Commissioner approval for the Airport Commissionerate.
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