Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Government authority issues Public Notice No. 34/2025-26 amending Para 6.34(h) of Chapter 6 of the Handbook of Procedure 2023 under powers in Paras 1.03 and 2.04 of the Foreign Trade Policy 2023. The amendment replaces the earlier reference to extension of Letters of Permission (LOP) beyond the initial period as per FTP 6.05(a) with a new regime under HBP 6.01(c). Authorities may now extend LOP/LOI validity once production commences for up to five years at a time, or extend the initial two-year validity by one additional year for recorded valid reasons, applicable to EOU/BTP/EHTP/STP units.
Government authority issues Public Notice No. 34/2025-26 amending Para 6.34(h) of Chapter 6 of the Handbook of Procedure 2023 under powers in Paras 1.03 and 2.04 of the Foreign Trade Policy 2023. The amendment replaces the earlier reference to extension of Letters of Permission (LOP) beyond the initial period as per FTP 6.05(a) with a new regime under HBP 6.01(c). Authorities may now extend LOP/LOI validity once production commences for up to five years at a time, or extend the initial two-year validity by one additional year for recorded valid reasons, applicable to EOU/BTP/EHTP/STP units.
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