Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
A central customs authority, exercising powers under section 14(2) of the Customs Act, 1962, amended an earlier notification to substitute three tariff tables fixing specific tariff values for selected goods-crude and refined palm oils and palmolein, crude soybean oil, brass scrap, areca nut, and specified categories of gold and silver (including rates per metric tonne or per unit for gold/silver). The revised tariff values take effect 16 October 2025 and replace the corresponding tables in the prior notification dated 3 August 2001.
A central customs authority, exercising powers under section 14(2) of the Customs Act, 1962, amended an earlier notification to substitute three tariff tables fixing specific tariff values for selected goods-crude and refined palm oils and palmolein, crude soybean oil, brass scrap, areca nut, and specified categories of gold and silver (including rates per metric tonne or per unit for gold/silver). The revised tariff values take effect 16 October 2025 and replace the corresponding tables in the prior notification dated 3 August 2001.
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