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 import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.
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