Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
The Road and Infrastructure Cess rate for petrol and diesel cleared for export is amended in the relevant table entry to Rs. 1.5 per litre. The substituted rate applies from publication of the notification in the Official Gazette, making it effective from 3 August 2026. The amendment updates Notification No. 11/2026-Central Excise, which prescribes cess rates for specified petroleum products when cleared for exports.
The Road and Infrastructure Cess rate for petrol and diesel cleared for export is amended in the relevant table entry to Rs. 1.5 per litre. The substituted rate applies from publication of the notification in the Official Gazette, making it effective from 3 August 2026. The amendment updates Notification No. 11/2026-Central Excise, which prescribes cess rates for specified petroleum products when cleared for exports.
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