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...
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
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