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...
Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
Note: It is a system-generated summary and is for quick reference only.
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