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 ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats' personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats' personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
