Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The revenue authority merged 30 standalone customs notifications into the principal merged customs notification dated 24.10.2025, issued as notification No. 45/2025, superseding the earlier consolidated notification and specified standalone notifications; one minor modification and one omission were made without changing other existing entries. Consequential amendments to related customs and indirect tax rate notifications were issued and will take effect from 1 November 2025. Recipients are asked to disseminate the changes to field formations and trade, and to report any inadvertent errors or difficulties to the Tax Research Unit (TRU-I) for rectification.
The revenue authority merged 30 standalone customs notifications into the principal merged customs notification dated 24.10.2025, issued as notification No. 45/2025, superseding the earlier consolidated notification and specified standalone notifications; one minor modification and one omission were made without changing other existing entries. Consequential amendments to related customs and indirect tax rate notifications were issued and will take effect from 1 November 2025. Recipients are asked to disseminate the changes to field formations and trade, and to report any inadvertent errors or difficulties to the Tax Research Unit (TRU-I) for rectification.
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