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...
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Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
Fixes tariff values by substituting three tables in the principal customs notification to set specified import valuation rates for edible oils, brass scrap, areca nut, gold and silver; each listed commodity receives a stated tariff value in US dollars (per metric tonne, per kilogram, or per 10 grams as indicated) and gold/silver entries differentiate by form and exclusions. The substitution operates as the operative legal measure determining customs valuation for those imports and takes effect from 31 January 2026, thereby governing assessable value for duty purposes.
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