Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
The Central Government amends the existing Central Excise notification on SAED for exports of ATF outside India by substituting the rate in the relevant table entry with Rs 9.5 per litre. The amendment operates prospectively from 1 June 2026.
The Central Government amends the existing Central Excise notification on SAED for exports of ATF outside India by substituting the rate in the relevant table entry with Rs 9.5 per litre. The amendment operates prospectively from 1 June 2026.
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