Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
The duty drawback All Industry Rates for specified Chapter 71 goods are revised by substituting higher figures in the Schedule of Notification No. 77/2023-Customs (N.T.). For tariff item 711301, the rate is changed from 639.59 to 773.17, and for tariff items 711302 and 711401, the rate is changed from 9089.33 to 14990.66. The amendment operates as a fresh revision of drawback rates for gold jewellery and silver jewellery/articles under the existing drawback schedule.
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