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...
Import policy for silver bars under ITC(HS) codes 71069221 and 71069229 is amended from "Free" to "Restricted" with immediate effect. The revised policy applies to bars containing 99.9% or more silver and other silver bars, and import is now subject to Policy Condition No. 7 of Chapter 71 of ITC(HS) 2022, Schedule I. The notification also replaces the earlier RBI-regulated free import treatment for these items, thereby tightening the import control regime for specified silver bar classifications.
Import policy for silver bars under ITC(HS) codes 71069221 and 71069229 is amended from "Free" to "Restricted" with immediate effect. The revised policy applies to bars containing 99.9% or more silver and other silver bars, and import is now subject to Policy Condition No. 7 of Chapter 71 of ITC(HS) 2022, Schedule I. The notification also replaces the earlier RBI-regulated free import treatment for these items, thereby tightening the import control regime for specified silver bar classifications.
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