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...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Customs duty rates under Notification No. 45/2025-Customs are amended to increase the rate from 5% to 10% for specified entries relating to precious metals and related goods, including gold, silver, platinum, spent catalyst or ash containing precious metals, and certain precious metal residues. A new entry for spent catalyst or ash containing precious metals is inserted with a 10% duty rate, while the broad entry for other specified precious-metal goods is also set at 10%. The notification takes effect from 13 May 2026.
Customs duty rates under Notification No. 45/2025-Customs are amended to increase the rate from 5% to 10% for specified entries relating to precious metals and related goods, including gold, silver, platinum, spent catalyst or ash containing precious metals, and certain precious metal residues. A new entry for spent catalyst or ash containing precious metals is inserted with a 10% duty rate, while the broad entry for other specified precious-metal goods is also set at 10%. The notification takes effect from 13 May 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
