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...
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
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