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SEZ Units Can Claim ISD Credit Refunds: GSTAT Visakhapatnam NCLT Approves Elegare Beauty, IDAM Natural Wellness Merger No TDS on SIM Card Discounts and Roaming Charges: ITAT Delhi Ruling CESTAT Delhi Remands ₹5.82 Crore ONGC Training Service Tax Case FAST-DS 2026 Scheme: Eligibility, Tax Rates and Deadline IDFC FIRST Bank Q2 FY27 Results: Profit Jumps 196.5% to ₹1,045 Crore

Tag: Section 194J