Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
CBIC revised the tariff values under the customs valuation notification by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The amended tariff values now apply to crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, and areca nuts, with separate treatment for certain gold and silver imports where benefits under the linked customs entries are claimed. The notification operates as an update to the notified tariff values used for customs assessment and takes effect from 16 June 2026.
CBIC revised the tariff values under the customs valuation notification by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The amended tariff values now apply to crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, and areca nuts, with separate treatment for certain gold and silver imports where benefits under the linked customs entries are claimed. The notification operates as an update to the notified tariff values used for customs assessment and takes effect from 16 June 2026.
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