Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
Notification amends Notification No. 45/2025-Customs by amending List 14 entry adding SBER Bank as eligible for import of gold under the existing exemption scheme; the insertion specifies temporal applicability from 25.06.2025 until 31.03.2026 and restricts imports to domestic consumption only, thereby extending duty and IGST relief to the named bank for that period.
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