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 wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
Export policy for wheat under HS Codes 10011900 and 10019910 remains prohibited, but an additional 25 Lakh Metric Tonnes may be exported subject to modalities to be issued by separate Public Notice. The existing policy condition continues to apply, allowing exports where the Government of India grants permission to other countries to meet their food security needs on the request of those governments, in addition to the permitted quantity.
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