Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
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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