Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
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