Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Schedule-II of the ITC (HS) 2022 Export Policy is amended with immediate effect to align its section notes, chapter notes, supplementary notes and tariff classifications with the Finance Act, 2026. The changes introduce, delete, split, merge and revise export-product entries across agricultural goods, chemicals, leather, metals, machinery, electronics and transport equipment, with most newly specified entries classified as free for export. Certain exports remain subject to specified policy conditions, including State Trading Enterprise requirements for zirconium ores and concentrates and No Objection Certificates for identified controlled chemical substances. Rayon-grade and other dissolving-grade chemical wood pulp are classified as prohibited exports.
Schedule-II of the ITC (HS) 2022 Export Policy is amended with immediate effect to align its section notes, chapter notes, supplementary notes and tariff classifications with the Finance Act, 2026. The changes introduce, delete, split, merge and revise export-product entries across agricultural goods, chemicals, leather, metals, machinery, electronics and transport equipment, with most newly specified entries classified as free for export. Certain exports remain subject to specified policy conditions, including State Trading Enterprise requirements for zirconium ores and concentrates and No Objection Certificates for identified controlled chemical substances. Rayon-grade and other dissolving-grade chemical wood pulp are classified as prohibited exports.
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