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 export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
The export policy for rice under HSN 1006 is amended with immediate effect to limit the Certificate of Inspection requirement from the Export Inspection Council or Export Inspection Agencies. For non-basmati rice, exports to EU Member States and to the European countries of the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remain subject to the certificate. Exports to remaining European countries are exempt from this requirement for six months from the date of the notification, until 01 October 2026. The amendment applies to the specified ITC(HS) codes for basmati and non-basmati rice and modifies the earlier notification accordingly.
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