Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The central government has notified a 12% integrated goods and services tax on inter-State supplies of specified construction materials, including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, by reference to the listed tariff headings. The notification adopts the Customs Tariff First Schedule interpretation rules and relevant GST definitions, and it takes effect on 22 September 2025.
The central government has notified a 12% integrated goods and services tax on inter-State supplies of specified construction materials, including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, by reference to the listed tariff headings. The notification adopts the Customs Tariff First Schedule interpretation rules and relevant GST definitions, and it takes effect on 22 September 2025.
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