Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table of the original notification. This addition is item "(v) column (3) sub-item (c) of item (2) of S. No. 526A," - This change implies that EVs imported under of the Ministry of Heavy Industries' Scheme to promote manufacturing of electric passenger cars in India now enjoys exemption from the Social Welfare Surcharge (SWS)
Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table of the original notification. This addition is item "(v) column (3) sub-item (c) of item (2) of S. No. 526A," - This change implies that EVs imported under of the Ministry of Heavy Industries' Scheme to promote manufacturing of electric passenger cars in India now enjoys exemption from the Social Welfare Surcharge (SWS)
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