Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
Tariff values under the Customs Act are revised by substituting Tables 1 to 3 for specified goods, including crude palm oil, palmolein, crude soya bean oil, brass scrap, gold, silver and areca nuts. The notification fixes or restates the tariff values for these items, including no-change values for gold, silver and areca nuts, and applies specific tariff values for the listed oils and brass scrap. The operative effect is that customs valuation for the covered goods is to be determined using the substituted tariff values from 30 May 2026.
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