Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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