ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
The government issued a customs notification setting import duty on Yellow Peas (HS 0713 10 10) such that customs duty is capped at 10% and Agriculture Infrastructure and Development Cess at 20% (combined 30%) for imports where the bill of lading is issued on or after 1 November 2025; the measure, enacted under the Customs Act, 1962 and Finance Act, 2021, takes effect from 1 November 2025 and limits liability to those specified rates.
The government issued a customs notification setting import duty on Yellow Peas (HS 0713 10 10) such that customs duty is capped at 10% and Agriculture Infrastructure and Development Cess at 20% (combined 30%) for imports where the bill of lading is issued on or after 1 November 2025; the measure, enacted under the Customs Act, 1962 and Finance Act, 2021, takes effect from 1 November 2025 and limits liability to those specified rates.
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