Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
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...
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Import restriction notifications become enforceable only upon publication in the prescribed e-Official Gazette, and the exact time of publication is legally significant where consignments have already arrived. Absent an enabling power for retrospective operation, subordinate legislation applies prospectively and cannot govern goods that landed before the notification came into force; those imports remain subject to the prior free regime. A separate challenge to the notification is not required when relief depends only on its non-application to the facts. On that basis, the goods were directed to be processed for release under the earlier legal position.
Import restriction notifications become enforceable only upon publication in the prescribed e-Official Gazette, and the exact time of publication is legally significant where consignments have already arrived. Absent an enabling power for retrospective operation, subordinate legislation applies prospectively and cannot govern goods that landed before the notification came into force; those imports remain subject to the prior free regime. A separate challenge to the notification is not required when relief depends only on its non-application to the facts. On that basis, the goods were directed to be processed for release under the earlier legal position.
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