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 government has amended the import policy for ITC (HS) code 71131921 (unstudded platinum articles of jewellery) changing its classification from "Free" to "Restricted," effective immediately until 30 April 2026. The amendment is made under powers granted by the Foreign Trade (Development & Regulation) Act, 1992, and relevant provisions of the Foreign Trade Policy 2023, and is issued with ministerial approval by the Department of Commerce/Directorate General responsible for foreign trade.
The central government has amended the import policy for ITC (HS) code 71131921 (unstudded platinum articles of jewellery) changing its classification from "Free" to "Restricted," effective immediately until 30 April 2026. The amendment is made under powers granted by the Foreign Trade (Development & Regulation) Act, 1992, and relevant provisions of the Foreign Trade Policy 2023, and is issued with ministerial approval by the Department of Commerce/Directorate General responsible for foreign trade.
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