Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
The Health Security and National Security Cess (HSNS Cess) applies to goods notified in Schedule I of the Act, effective 1 February 2026, and requires liable persons to obtain HSNS registration and remit cess through the CBIC Taxpayers' Portal; advisory guidance on portal login, new registration, payment accounting head allocation, and declaration filing procedures has been issued and circulated to trade associations. The trade notice directs dissemination of three enclosed advisories to stakeholders and signals immediate compliance obligations for registration, payment routing, and electronic declaration filing for affected supplies.
The Health Security and National Security Cess (HSNS Cess) applies to goods notified in Schedule I of the Act, effective 1 February 2026, and requires liable persons to obtain HSNS registration and remit cess through the CBIC Taxpayers' Portal; advisory guidance on portal login, new registration, payment accounting head allocation, and declaration filing procedures has been issued and circulated to trade associations. The trade notice directs dissemination of three enclosed advisories to stakeholders and signals immediate compliance obligations for registration, payment routing, and electronic declaration filing for affected supplies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
