Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
Note: It is a system-generated summary and is for quick reference only.
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