Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
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Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
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