Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Interest subvention claims under the Export Promotion Mission are clarified for export credit disbursed from 2 January 2026. Banks may file additional eligible claims by 31 July 2026 where the UIN was generated by 31 May 2026. From FY 2026-27, UINs must be generated within 15 days of original disbursal, and claims may be filed up to the end of the following month. Separate UINs are required for pre-shipment and post-shipment facilities. For running credit extending across financial years, subvention claims must be mapped to the UIN for the financial year in which the benefit accrues. Historical additional claims must be filed separately with the required external auditor's certificate.
Interest subvention claims under the Export Promotion Mission are clarified for export credit disbursed from 2 January 2026. Banks may file additional eligible claims by 31 July 2026 where the UIN was generated by 31 May 2026. From FY 2026-27, UINs must be generated within 15 days of original disbursal, and claims may be filed up to the end of the following month. Separate UINs are required for pre-shipment and post-shipment facilities. For running credit extending across financial years, subvention claims must be mapped to the UIN for the financial year in which the benefit accrues. Historical additional claims must be filed separately with the required external auditor's certificate.
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