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 central tax authority, exercising powers under the Customs Act, 1962, amends the Levy of Fees (Customs Documents) Regulations, 1970 to insert a new fee entry: a Rs.1,000 charge for an electronic application under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. The amendment, titled the Levy of Fees (Customs Documents) Amendment Regulations, 2025, takes effect on publication in the Official Gazette and updates the fee schedule of the 1970 regulations.
The central tax authority, exercising powers under the Customs Act, 1962, amends the Levy of Fees (Customs Documents) Regulations, 1970 to insert a new fee entry: a Rs.1,000 charge for an electronic application under the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. The amendment, titled the Levy of Fees (Customs Documents) Amendment Regulations, 2025, takes effect on publication in the Official Gazette and updates the fee schedule of the 1970 regulations.
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