Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
The Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
The Standard Input Output Norms for Chemical and Allied Products under Export Product Group A are revised with immediate effect. SION-A1090, A1794 and A1827 are updated for caustic soda flakes/solid, gelatine and ossein, while SION-A3105 to A3107 are revised for multiple chlorinated paraffin variants by prescribing fresh input-output ratios for paraffin, chlorine and relevant stabiliser. The amendments replace the earlier norms set out for those entries and apply immediately for export-import entitlement and related compliance under the Foreign Trade Policy 2023.
Note: It is a system-generated summary and is for quick reference only.