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...
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
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