Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The notification amends the earlier central excise notification on special additional excise duty for aviation turbine fuel cleared for exports by substituting the rate entry in the table with a revised levy of Rs. 16 per litre. The amendment operates as a further change to the principal notification and applies from 16 May 2026.
The notification amends the earlier central excise notification on special additional excise duty for aviation turbine fuel cleared for exports by substituting the rate entry in the table with a revised levy of Rs. 16 per litre. The amendment operates as a further change to the principal notification and applies from 16 May 2026.
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