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...
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
Panoli, Bharuch is added as an Inland Container Depot in Gujarat for the unloading of imported goods and the loading of export goods, or any class of such goods. The amendment inserts a new entry in the table to Notification No. 12/97-Customs (N.T.) and thereby extends the notified customs handling facilities to that location for specified import and export operations.
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