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...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
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