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...
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Preferential electronic Certificates of Origin for exports to the UK under the India-UK CETA will be available on the Trade Connect ePlatform from July 15, 2026. Exporters may obtain eCoOs through self-declaration or an authorised agency. Self-declaration requires an IEC-linked valid digital signature and upload of the applicant's scanned ink signature; applications may be submitted using digital signature or Aadhaar authentication without a fee. Self-declared certificates are generated as electronic and physical copies with QR codes and digital signatures. Agency-issued certificates are generated after authorised-agency approval and include the issuing officer's signature image and agency stamp. Certificate authenticity may be verified through the platform using the CoO number.
Note: It is a system-generated summary and is for quick reference only.
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