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...
Public Notice No. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
Public Notice No. 35/2025-26 issued by the Directorate General of Foreign Trade amends Chapter 7 of the Handbook of Procedures and ANF 7A under the Foreign Trade Policy 2023. Key changes include clarifying jurisdiction of Regional Authorities and Development Commissioners for deemed export benefit claims, specifying that applications must be filed online in ANF 7A with no physical copies, and aligning references to relevant FTP and HBP paragraphs. For EOU-related supplies, distinct claim routes are established for Domestic Tariff Area suppliers and EOU recipients. Claims are restricted to one supply category per application and may be filed only after full payment, subject to differentiated conditions under specified FTP provisions. ANF 7A is revised accordingly.
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