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...
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Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
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