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...
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The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
The customs notification amends the list of inland container depots in Rajasthan by correcting the Kishangarh entry and inserting Village Hirnoda, Jaipur as a notified place for unloading imported goods and loading export goods, or any class of such goods. The amendment updates the Table to reflect Kishangarh as item (xi) and adds item (xii) for Village Hirnoda, thereby extending the authorised customs handling facilities to that location under the principal notification.
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