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...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Continues the existing anti-dumping duty on imports of Normal Butanol (N-Butyl Alcohol), classified under tariff item 2905 13 00, originating in or exported from the European Union, Malaysia, Singapore, South Africa, and the United States of America by inserting a provision extending its validity. The duty, previously imposed under the principal anti-dumping notification, is prescribed to remain in force up to and inclusive of 12 July 2026, unless earlier revoked, superseded, or amended, thereby ensuring continued levy during the pendency of the sunset review process.
Continues the existing anti-dumping duty on imports of Normal Butanol (N-Butyl Alcohol), classified under tariff item 2905 13 00, originating in or exported from the European Union, Malaysia, Singapore, South Africa, and the United States of America by inserting a provision extending its validity. The duty, previously imposed under the principal anti-dumping notification, is prescribed to remain in force up to and inclusive of 12 July 2026, unless earlier revoked, superseded, or amended, thereby ensuring continued levy during the pendency of the sunset review process.
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