Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
DGFT allocates 8606 MTRV of raw cane sugar for export to the USA under the TRQ scheme for US fiscal year 2026. Sugar exports to the USA and EU under TRQ remain free subject to the conditions in the relevant restriction notification, while preferential export to the USA requires a certificate of origin issued by the Additional Director General of Foreign Trade, Mumbai on APEDA's recommendation for the eligible entity and quantity. APEDA, New Delhi will operate the quota as the implementing agency, and the reporting requirements under the applicable notifications continue to apply.
DGFT allocates 8606 MTRV of raw cane sugar for export to the USA under the TRQ scheme for US fiscal year 2026. Sugar exports to the USA and EU under TRQ remain free subject to the conditions in the relevant restriction notification, while preferential export to the USA requires a certificate of origin issued by the Additional Director General of Foreign Trade, Mumbai on APEDA's recommendation for the eligible entity and quantity. APEDA, New Delhi will operate the quota as the implementing agency, and the reporting requirements under the applicable notifications continue to apply.
Note: It is a system-generated summary and is for quick reference only.