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...
IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
IWAI BISN Jetty, Kolkata remains declared for loading fly ash, granulated slag and gypsum only for export to Bangladesh through riverine protocol routes. The earlier public notice under the Customs Act, 1962 is extended for a further five years, from 01.04.2026 to 31.03.2031, preserving the jetty's use as a customs area for that limited export activity. Exporters are also required to obtain NOC/CTO from WBPCB before commencing loading of fly ash at the jetty.
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