Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The amendment extends the implementation timeline for additional excise duty on unblended diesel from 2025 to 2026. Two specific modifications were made: first, in the Table against Serial No. 3, column (3), after item (ii) in the proviso, and second, in the proviso after Annexure, item (b). The notification takes effect from February 2, 2025. This amendment, deemed necessary in public interest, follows the previous modification made through notification No. 28/2024-Central Excise dated November 19, 2024.
The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The amendment extends the implementation timeline for additional excise duty on unblended diesel from 2025 to 2026. Two specific modifications were made: first, in the Table against Serial No. 3, column (3), after item (ii) in the proviso, and second, in the proviso after Annexure, item (b). The notification takes effect from February 2, 2025. This amendment, deemed necessary in public interest, follows the previous modification made through notification No. 28/2024-Central Excise dated November 19, 2024.
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