Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
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