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...
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
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