Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
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