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 central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
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