Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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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.
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