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...
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised to Rs. 10.5 per litre by substituting the corresponding table entry in the central excise rate schedule. The revised rate applies from 1 October 2026 to export clearances of Aviation Turbine Fuel, replacing the earlier rate prescribed for that category.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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