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...
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining "Nominated Agency" to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agencies supplying gold, silver or platinum to registered persons for export against supply and takes effect on 1 November 2025.
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining "Nominated Agency" to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agencies supplying gold, silver or platinum to registered persons for export against supply and takes effect on 1 November 2025.
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