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...
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
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