Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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.
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