Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
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.
Note: It is a system-generated summary and is for quick reference only.
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