Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Road and Infrastructure Cess on petrol and diesel cleared for export is set at nil by substituting the entry against serial number 2 in the table to Notification No. 11/2026-Central Excise. The amendment takes effect from 16 September 2026, the date of its publication in the Official Gazette. Consequently, export clearances of the specified petrol and diesel products receive a nil cess rate under the amended notification.
Road and Infrastructure Cess on petrol and diesel cleared for export is set at nil by substituting the entry against serial number 2 in the table to Notification No. 11/2026-Central Excise. The amendment takes effect from 16 September 2026, the date of its publication in the Official Gazette. Consequently, export clearances of the specified petrol and diesel products receive a nil cess rate under the amended notification.
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