Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
