Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
A trade authority notice dated 28 July 2025 reiterates that applications to claim deemed export benefits must be filed exclusively through the Directorate's online module introduced in 2021; manual submissions at regional offices or special economic zones will not be accepted. The directive, addressed to all exporters, regional authorities and SEZs, requires strict adherence to the filing procedures set out in the earlier Notice 12/2021-22 and related guidelines, emphasizing electronic submission as the sole compliant method for processing deemed export claims.
A trade authority notice dated 28 July 2025 reiterates that applications to claim deemed export benefits must be filed exclusively through the Directorate's online module introduced in 2021; manual submissions at regional offices or special economic zones will not be accepted. The directive, addressed to all exporters, regional authorities and SEZs, requires strict adherence to the filing procedures set out in the earlier Notice 12/2021-22 and related guidelines, emphasizing electronic submission as the sole compliant method for processing deemed export claims.
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