Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
The import policy MIP requirement for specified Chapter 48 goods has been extended for Virgin Multi-layer Paper Board covered under ITC(HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The existing minimum import price condition remains unchanged, with all other terms and conditions continuing as in the earlier notification, and the extension applies up to 30.09.2026. The measure preserves the CIF-based floor price mechanism for these imports during the extended period.
The import policy MIP requirement for specified Chapter 48 goods has been extended for Virgin Multi-layer Paper Board covered under ITC(HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The existing minimum import price condition remains unchanged, with all other terms and conditions continuing as in the earlier notification, and the extension applies up to 30.09.2026. The measure preserves the CIF-based floor price mechanism for these imports during the extended period.
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