Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Prescribes specific monthly central excise duty rates on chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of packing machines and cleared in pouches, determined by the pouch retail sale price and the packing machine's speed (pouches per minute), with slab-wise rates for speeds up to 1500 pouches per minute and a formula-based rate for speeds of 1501 and above using variables S (machine speed) and R (retail sale price). Defines "packing machine" broadly to include FFS and other pouch-packing machines and deems each track/line of a multi-track machine to be a separate machine, and deems the highest declared retail sale price (inclusive of taxes and charges) to apply where multiple prices are printed. Machine count is to be determined under the 2026 Capacity Determination Rules, and the rates apply from 1 February 2026.
Prescribes specific monthly central excise duty rates on chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of packing machines and cleared in pouches, determined by the pouch retail sale price and the packing machine's speed (pouches per minute), with slab-wise rates for speeds up to 1500 pouches per minute and a formula-based rate for speeds of 1501 and above using variables S (machine speed) and R (retail sale price). Defines "packing machine" broadly to include FFS and other pouch-packing machines and deems each track/line of a multi-track machine to be a separate machine, and deems the highest declared retail sale price (inclusive of taxes and charges) to apply where multiple prices are printed. Machine count is to be determined under the 2026 Capacity Determination Rules, and the rates apply from 1 February 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
