Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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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