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...
Authorised Dealers must maintain their NOP-INR positions in the onshore deliverable market within US$ 100 million at the end of each business day. The limit applies to exchange rate management under the RBI's risk management framework and must be complied with at the earliest, and no later than April 10, 2026. The circular operates without prejudice to any permissions or approvals required under other applicable law.
Authorised Dealers must maintain their NOP-INR positions in the onshore deliverable market within US$ 100 million at the end of each business day. The limit applies to exchange rate management under the RBI's risk management framework and must be complied with at the earliest, and no later than April 10, 2026. The circular operates without prejudice to any permissions or approvals required under other applicable law.
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