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...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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The Central Government amends Notification No. 28/2002-Central Excise by inserting exemption entries for 22%, 25%, 27% and 30% ethanol blended petrol. Each eligible blend must consist of the stated proportion of motor spirit and ethanol, the relevant taxes must have been paid on each component, and the product must conform to BIS specification IS 19850. The entries provide Nil excise duty for the specified blends and define "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST laws.
The Central Government amends Notification No. 28/2002-Central Excise by inserting exemption entries for 22%, 25%, 27% and 30% ethanol blended petrol. Each eligible blend must consist of the stated proportion of motor spirit and ethanol, the relevant taxes must have been paid on each component, and the product must conform to BIS specification IS 19850. The entries provide Nil excise duty for the specified blends and define "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST laws.
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