Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
The Central Government amends the existing Central Excise notification to revise the Special Additional Excise Duty rates on exports of petrol and diesel outside India. The table in the principal notification is updated by substituting the applicable rates for the two serial entries, setting them at Rs 1.5 per litre and Rs 13.5 per litre respectively. The amended rates take effect from 1 June 2026.
The Central Government amends the existing Central Excise notification to revise the Special Additional Excise Duty rates on exports of petrol and diesel outside India. The table in the principal notification is updated by substituting the applicable rates for the two serial entries, setting them at Rs 1.5 per litre and Rs 13.5 per litre respectively. The amended rates take effect from 1 June 2026.
Note: It is a system-generated summary and is for quick reference only.