Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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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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