Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
The deadline for TRQ holders to surrender unutilised quantities allocated for import of raw sugar is extended to 15 October 2026. Surrender remains subject to payment of 0.5% of the CIF value of the quantity surrendered, under the existing modalities. All other terms and conditions governing the tariff-rate quota allocation for raw sugar imports remain unchanged.
The deadline for TRQ holders to surrender unutilised quantities allocated for import of raw sugar is extended to 15 October 2026. Surrender remains subject to payment of 0.5% of the CIF value of the quantity surrendered, under the existing modalities. All other terms and conditions governing the tariff-rate quota allocation for raw sugar imports remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
