Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
This public notice notifies the procedure for filing Annual RoDTEP Return (ARR) to assess taxes/duties incurred on inputs used in export production. Key points are: Exporters with RoDTEP claims exceeding Rs. 1 crore annually must file ARR by March 31 of next financial year. Non-filing will lead to denial of RoDTEP benefits after grace period. Delayed filing attracts composition fees. Records substantiating duty remission claims in ARR must be maintained for 5 years. ARR filings may be scrutinized to revise RoDTEP rates or recover excess claims. The format for submitting ARR data product-wise is provided, capturing details like taxes paid on inputs, transportation, electricity, fuel, stamp duty etc.
This public notice notifies the procedure for filing Annual RoDTEP Return (ARR) to assess taxes/duties incurred on inputs used in export production. Key points are: Exporters with RoDTEP claims exceeding Rs. 1 crore annually must file ARR by March 31 of next financial year. Non-filing will lead to denial of RoDTEP benefits after grace period. Delayed filing attracts composition fees. Records substantiating duty remission claims in ARR must be maintained for 5 years. ARR filings may be scrutinized to revise RoDTEP rates or recover excess claims. The format for submitting ARR data product-wise is provided, capturing details like taxes paid on inputs, transportation, electricity, fuel, stamp duty etc.
Note: It is a system-generated summary and is for quick reference only.