Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.
Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
