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...
The Central Sample Cell at JNCH has prescribed a revised sample collection and dispatch procedure to speed up testing of EXIM consignments. CSC officers will visit CFSs twice daily, except on second Saturdays, Sundays and public holidays, and samples for CRCL and Textile Committee Laboratories will be deposited the same day in two batches by 1 PM and 5 PM. Samples for laboratories outside the Mumbai Metropolitan Region, and for local laboratories that do not arrange collection, must be sent through Customs authorised courier the same evening. Courier and testing charges are to be borne and paid in advance by the importer, customs broker or CFS, and collection will proceed only after payment confirmation.
The Central Sample Cell at JNCH has prescribed a revised sample collection and dispatch procedure to speed up testing of EXIM consignments. CSC officers will visit CFSs twice daily, except on second Saturdays, Sundays and public holidays, and samples for CRCL and Textile Committee Laboratories will be deposited the same day in two batches by 1 PM and 5 PM. Samples for laboratories outside the Mumbai Metropolitan Region, and for local laboratories that do not arrange collection, must be sent through Customs authorised courier the same evening. Courier and testing charges are to be borne and paid in advance by the importer, customs broker or CFS, and collection will proceed only after payment confirmation.
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