Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Notification No. 21/2025-Customs amends the India-UAE Comprehensive Economic Partnership Agreement (CEPA) as previously established under Notification No. 22/2022-Customs. The amendment, issued under Section 25(1) of the Customs Act, 1962, substitutes TABLE I in the principal notification with a revised version. The Central Government determined these modifications necessary in the public interest. The amendments will take effect from April 1, 2025. This represents a further modification to the CEPA framework, following the most recent amendment via Notification No. 08/2025-Customs dated February 1, 2025.
Notification No. 21/2025-Customs amends the India-UAE Comprehensive Economic Partnership Agreement (CEPA) as previously established under Notification No. 22/2022-Customs. The amendment, issued under Section 25(1) of the Customs Act, 1962, substitutes TABLE I in the principal notification with a revised version. The Central Government determined these modifications necessary in the public interest. The amendments will take effect from April 1, 2025. This represents a further modification to the CEPA framework, following the most recent amendment via Notification No. 08/2025-Customs dated February 1, 2025.
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