Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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The Division Bench of the Hon'ble High Court of Ahmedabad set aside Policy Circular No. 22/2015-20 dated 29.03.2019 issued by DGFT regarding the applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review) on third party exports under the EPCG Scheme. Subsequently, the SLP filed by the Union of India before the Hon'ble Supreme Court was dismissed. Consequently, the amendment to Para 5.10(c) is prospective in nature and applicable only to third party exports made against EPCG Authorisations issued on or after 05.12.2017. For exports prior to 05.12.2017, the earlier provisions would govern the counting of third party exports towards fulfilment of export obligation.
The Division Bench of the Hon'ble High Court of Ahmedabad set aside Policy Circular No. 22/2015-20 dated 29.03.2019 issued by DGFT regarding the applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review) on third party exports under the EPCG Scheme. Subsequently, the SLP filed by the Union of India before the Hon'ble Supreme Court was dismissed. Consequently, the amendment to Para 5.10(c) is prospective in nature and applicable only to third party exports made against EPCG Authorisations issued on or after 05.12.2017. For exports prior to 05.12.2017, the earlier provisions would govern the counting of third party exports towards fulfilment of export obligation.
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