Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Exporters allotted Pharma Grade Sugar must submit a Chartered Accountant's utilisation certificate, details of additional requirement, justification, and any supporting export contracts or purchase orders within 10 days through the DGFT IT system. Allocations with more than 50% utilisation may be revalidated for six months. Where utilisation is below 50%, the unutilised quantity will be moved to the common pool for reallocation unless valid export contracts or purchase orders are furnished with the application. Common-pool allocation will be made proportionately based on demand and exports so far, subject to availability. Late, deficient, or improperly filed applications will not be considered, and non-submission may trigger reallocation of unutilised quota.
Exporters allotted Pharma Grade Sugar must submit a Chartered Accountant's utilisation certificate, details of additional requirement, justification, and any supporting export contracts or purchase orders within 10 days through the DGFT IT system. Allocations with more than 50% utilisation may be revalidated for six months. Where utilisation is below 50%, the unutilised quantity will be moved to the common pool for reallocation unless valid export contracts or purchase orders are furnished with the application. Common-pool allocation will be made proportionately based on demand and exports so far, subject to availability. Late, deficient, or improperly filed applications will not be considered, and non-submission may trigger reallocation of unutilised quota.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
