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...
Procedure permits movement of Persian Gulf bound transshipment containers from Visakha Container Terminal to a designated Container Freight Station subject to specified transit security and documentary controls: the CFS must furnish a transit bond for approval and the bond will be debited at movement and re credited on receipt proof; containers must be segregated in a demarcated area and will not mingle with general cargo; ITP Cell will issue ICCD/TP after document verification; the CFS must submit fortnightly reconciliation statements to ITP Cell. This facilitation applies only until 31 March 2026 and existing terms of the earlier Public Notice remain unchanged.
Procedure permits movement of Persian Gulf bound transshipment containers from Visakha Container Terminal to a designated Container Freight Station subject to specified transit security and documentary controls: the CFS must furnish a transit bond for approval and the bond will be debited at movement and re credited on receipt proof; containers must be segregated in a demarcated area and will not mingle with general cargo; ITP Cell will issue ICCD/TP after document verification; the CFS must submit fortnightly reconciliation statements to ITP Cell. This facilitation applies only until 31 March 2026 and existing terms of the earlier Public Notice remain unchanged.
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