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...
Tariff values under Customs Act section 14 are revised for specified goods by substituting Tables 1 to 3 in the principal customs notification. The amended tables set new tariff values for crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, while areca nut remains unchanged at the earlier tariff value. The notification also clarifies the covered forms of gold and silver, including exclusions for certain post, courier or baggage imports and specific silver and gold categories. The amendments take effect from 16 May 2026.
Tariff values under Customs Act section 14 are revised for specified goods by substituting Tables 1 to 3 in the principal customs notification. The amended tables set new tariff values for crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, while areca nut remains unchanged at the earlier tariff value. The notification also clarifies the covered forms of gold and silver, including exclusions for certain post, courier or baggage imports and specific silver and gold categories. The amendments take effect from 16 May 2026.
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