Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
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