Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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...
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PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
PDCCI is enlisted under Appendix 2E of FTP 2023 as an agency authorised to issue Certificates of Origin (Non-Preferential), with immediate effect. The DGFT, acting under paragraph 2.04 of FTP 2023, adds the agency to Serial No. 18 (Rajkot) of Appendix 2E in the Appendices & Aayat Niryat Forms, expanding the list of authorised bodies for non-preferential origin certification. The public notice operates as an immediate authorisation and registry update for the named chamber of commerce.
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