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...
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The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
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