Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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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