Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
The EPM-Niryat Disha market access support guidelines are amended to reduce the recommended minimum delegation size for a BSM to 25 participants. Where an event is cancelled or participation is withdrawn, any advance grant released must be refunded within 15 days; failing that, the amount is refundable with simple interest at 10% per annum from the date of communication of cancellation or withdrawal. All other provisions of the earlier trade notice remain unchanged.
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