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...
Special additional excise duty on exported petrol and diesel is revised by substituting the applicable rates in Notification No. 06/2026-Central Excise. The duty rate for the product listed at serial number 1 is set at Rs. 3.5 per litre, and the rate for the product listed at serial number 2 is set at Rs. 24 per litre. These revised rates take effect from publication of the notification in the Official Gazette.
Special additional excise duty on exported petrol and diesel is revised by substituting the applicable rates in Notification No. 06/2026-Central Excise. The duty rate for the product listed at serial number 1 is set at Rs. 3.5 per litre, and the rate for the product listed at serial number 2 is set at Rs. 24 per litre. These revised rates take effect from publication of the notification in the Official Gazette.
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