Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
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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