MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
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