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...
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
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