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...
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
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