Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Tariff lines added in Annexure-IIA to Trade Notice No. 20/2025-26 are eligible for interest subvention support only for export credit availed by Micro and Small Enterprises under the Export Promotion Mission. Medium Enterprises are expressly excluded from support for exports covered by Annexure-IIA. The eligibility applies prospectively, so subvention is admissible only for eligible export credit disbursed on or after the date of this Trade Notice. All other provisions of the earlier trade notices remain unchanged.
Tariff lines added in Annexure-IIA to Trade Notice No. 20/2025-26 are eligible for interest subvention support only for export credit availed by Micro and Small Enterprises under the Export Promotion Mission. Medium Enterprises are expressly excluded from support for exports covered by Annexure-IIA. The eligibility applies prospectively, so subvention is admissible only for eligible export credit disbursed on or after the date of this Trade Notice. All other provisions of the earlier trade notices remain unchanged.
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