Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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The deadline for TRQ holders to surrender unutilised quantities allocated for import of raw sugar is extended to 15 October 2026. Surrender remains subject to payment of 0.5% of the CIF value of the quantity surrendered, under the existing modalities. All other terms and conditions governing the tariff-rate quota allocation for raw sugar imports remain unchanged.
The deadline for TRQ holders to surrender unutilised quantities allocated for import of raw sugar is extended to 15 October 2026. Surrender remains subject to payment of 0.5% of the CIF value of the quantity surrendered, under the existing modalities. All other terms and conditions governing the tariff-rate quota allocation for raw sugar imports remain unchanged.
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