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 time-limited RELIEF intervention under the Export Promotion Mission operationalises targeted support for exporters affected by geopolitical disruptions in the Gulf and West Asia maritime corridor. ECGC is designated as nodal implementing agency. Component I maintains pre-disruption premium levels and reimburses ECGC to permit enhanced cover (up to full loss) for consignments with onboard bill/airway bills issued 14 Feb-15 Mar 2026. Component II similarly caps premiums and enables up to 95% cover for new ECGC policies for shipments with bills issued 16 Mar-15 Jun 2026. Component III reimburses eligible non ECGC MSME exporters up to 50% of extraordinary freight/insurance burden, subject to documentation, per exporter ceiling, verification and budget limits.
A time-limited RELIEF intervention under the Export Promotion Mission operationalises targeted support for exporters affected by geopolitical disruptions in the Gulf and West Asia maritime corridor. ECGC is designated as nodal implementing agency. Component I maintains pre-disruption premium levels and reimburses ECGC to permit enhanced cover (up to full loss) for consignments with onboard bill/airway bills issued 14 Feb-15 Mar 2026. Component II similarly caps premiums and enables up to 95% cover for new ECGC policies for shipments with bills issued 16 Mar-15 Jun 2026. Component III reimburses eligible non ECGC MSME exporters up to 50% of extraordinary freight/insurance burden, subject to documentation, per exporter ceiling, verification and budget limits.
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