Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
The central authority has amended the ITC (HS) 2022 Schedule-I (Import Policy) to align import classifications, policy conditions, chapter and supplementary notes, headings and code descriptions with the Finance Act, 2025; detailed code-level insertions, deletions, amendments and note changes are provided in annexures. The amendments were made under statutory trade-regulation powers and take effect immediately; the updated Schedule is published by the responsible trade directorate and available via its official channels.
The central authority has amended the ITC (HS) 2022 Schedule-I (Import Policy) to align import classifications, policy conditions, chapter and supplementary notes, headings and code descriptions with the Finance Act, 2025; detailed code-level insertions, deletions, amendments and note changes are provided in annexures. The amendments were made under statutory trade-regulation powers and take effect immediately; the updated Schedule is published by the responsible trade directorate and available via its official channels.
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