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...
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
Tariff values under the customs valuation notification are restated for edible oils, brass scrap, gold, silver and areca nuts by substituting Tables 1 to 3. The notification preserves the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, gold and silver entries, and areca nuts, while also clarifying the covered forms and exclusions for gold and silver, including gold findings and specified silver forms. The amended tables take effect from 30 June 2026.
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