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...
Import policy for specified Chapter 71 ITC(HS) silver codes is amended with immediate effect to require a valid Import Authorisation issued by DGFT for imports routed through nominated agencies notified by RBI for banks, DGFT for other agencies, and qualified jewellers notified by IFSCA for IIBX, wherever such imports are permitted. The amendment covers silver powder, unwrought silver grains, silver containing 99.9% or more by weight, and other unwrought silver, while preserving the stated allowance for silver dore imports by refineries against a licence with AU condition.
Import policy for specified Chapter 71 ITC(HS) silver codes is amended with immediate effect to require a valid Import Authorisation issued by DGFT for imports routed through nominated agencies notified by RBI for banks, DGFT for other agencies, and qualified jewellers notified by IFSCA for IIBX, wherever such imports are permitted. The amendment covers silver powder, unwrought silver grains, silver containing 99.9% or more by weight, and other unwrought silver, while preserving the stated allowance for silver dore imports by refineries against a licence with AU condition.
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