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...
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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