Allow deduction under s.36(1)(vii) for accounting write-offs; delete s.36(1)(iii) disallowances on business interest including advances to related ent...
Assessee entitled to depreciation on slump-sale goodwill; s.43(1)/43(6 explanations inapplicable; goodwill and non-compete amortisation treated as non...
The government amends a prior customs exemption notification to add 18 new tariff entries exempting specified defense-related goods and their parts-including flight and target motion simulators, parts and sub-assemblies for various weapons and sensor systems, military transport aircraft, deep-submergence and unmanned underwater vessels, ejection seats, high-performance batteries, radios, diving systems, sonobuoys, ship-launched missiles, rockets over 100 mm, RPAs, and related parts, tools, testing equipment and technical documentation-when imported for use by the designated defence authority; the amendment takes effect 22 September 2025.
The government amends a prior customs exemption notification to add 18 new tariff entries exempting specified defense-related goods and their parts-including flight and target motion simulators, parts and sub-assemblies for various weapons and sensor systems, military transport aircraft, deep-submergence and unmanned underwater vessels, ejection seats, high-performance batteries, radios, diving systems, sonobuoys, ship-launched missiles, rockets over 100 mm, RPAs, and related parts, tools, testing equipment and technical documentation-when imported for use by the designated defence authority; the amendment takes effect 22 September 2025.
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