News Delhi High Court upholds 10% deduction on refund of unused stamp duty — “Section 54 expressly mandates deduction; Maharashtra ruling in Rajeev Nohwar inapplicable” — appeal dismissed RawlawDecember 13, 20256 min read
News Madras High Court holds “Section 10A deduction operates at the stage of computation of profits and not after set-off” — losses of eligible STPI units can be adjusted against other income and IPLC payments held non-royalty RawlawDecember 13, 20256 min read
