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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Minimum Import Price condition on imports of Sulfadiazine API under Chapter 29 of ITC HS 2022, Schedule I, is extended until 30 November 2026. Imports remain subject to an MIP of Rs. 1,774 per kg on CIF value. All other conditions governing the MIP continue unchanged, maintaining the existing import-policy restriction for this active pharmaceutical ingredient.
Minimum Import Price condition on imports of Sulfadiazine API under Chapter 29 of ITC HS 2022, Schedule I, is extended until 30 November 2026. Imports remain subject to an MIP of Rs. 1,774 per kg on CIF value. All other conditions governing the MIP continue unchanged, maintaining the existing import-policy restriction for this active pharmaceutical ingredient.
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