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...
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
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