Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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Notification No. 45/2025-Customs is construed strictly: DSIR recognition is a necessary but not sufficient condition, because the importer must also show that each item is a notified consumable, essential for approved research, supported by the prescribed certificate, and actually used for the stated end use. On that basis, pre-Exhibit Batch R&D imports consumed or substantially used in experimentation, formulation, validation and related research can qualify, subject to full compliance with the conditions. Imports linked to the Exhibit Batch do not qualify if the goods are transferred to the manufacturing facility, or if the manufacturing facility itself imports them, because the eligible importer requirement and transfer prohibition are not met.
Notification No. 45/2025-Customs is construed strictly: DSIR recognition is a necessary but not sufficient condition, because the importer must also show that each item is a notified consumable, essential for approved research, supported by the prescribed certificate, and actually used for the stated end use. On that basis, pre-Exhibit Batch R&D imports consumed or substantially used in experimentation, formulation, validation and related research can qualify, subject to full compliance with the conditions. Imports linked to the Exhibit Batch do not qualify if the goods are transferred to the manufacturing facility, or if the manufacturing facility itself imports them, because the eligible importer requirement and transfer prohibition are not met.
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