Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
RoDTEP rates have been rationalised: the notification reduces the applicable RoDTEP rates for all HS lines to one-half of previously notified rates and similarly caps notified value limits at one-half, with immediate operative effect. The amendment implements a uniform limitation across Appendix 4R and Appendix 4RE and prescribes that RoDTEP benefits payable shall be restricted to the reduced rates and value caps effective immediately, altering entitlements under the scheme as previously notified.
RoDTEP rates have been rationalised: the notification reduces the applicable RoDTEP rates for all HS lines to one-half of previously notified rates and similarly caps notified value limits at one-half, with immediate operative effect. The amendment implements a uniform limitation across Appendix 4R and Appendix 4RE and prescribes that RoDTEP benefits payable shall be restricted to the reduced rates and value caps effective immediately, altering entitlements under the scheme as previously notified.
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