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...
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
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