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...
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
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