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...
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
Tariff values for specified imported goods are revised by substituting the tables in the existing customs notification under the Customs Act, 1962. The amendment keeps the tariff values unchanged for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, and areca nuts, while fixing tariff values for gold and silver entries used for the relevant import concessions, including gold in any form, silver in any form, gold bars, gold coins, gold findings, medallions and silver coins, and semi-manufactured silver. The notification takes effect from 21 March 2026.
Note: It is a system-generated summary and is for quick reference only.