Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Fixes tariff values for specified imported goods by substituting Tables 13 in the principal notification, setting dollar-denominated tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; gold and silver valuations are expressed per 10 grams or per kilogram as applicable. The amendments replicate stated values (noted as no change for several entries) and define scope for included forms (including explanations for gold findings and exclusions for foreign currency coins and jewellery). The substitution takes effect from 28 January 2026 and updates the operative tariff valuation schedule.
Fixes tariff values for specified imported goods by substituting Tables 13 in the principal notification, setting dollar-denominated tariff values for listed edible oils, brass scrap, areca nut, and specified forms of gold and silver; gold and silver valuations are expressed per 10 grams or per kilogram as applicable. The amendments replicate stated values (noted as no change for several entries) and define scope for included forms (including explanations for gold findings and exclusions for foreign currency coins and jewellery). The substitution takes effect from 28 January 2026 and updates the operative tariff valuation schedule.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
