Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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Specified Standard Input Output Norms (SIONs) for Chemical and Allied Products are revised, including amendments to existing entries and insertion of new entries for identified products, by prescribing updated permissible import inputs and corresponding consumption norms/limits (including net-to-net quantities and percentage/value-based caps), thereby altering the import entitlement computation for advance authorisation/duty-free replenishment claims for those export products. The General Notes applicable to all export product groups are revised to restate conditions on correlation of permitted inputs with the export product description, treatment of alternative inputs, indication of inputs in quantity/value where applicable, wastage and accountability requirements, and value ceilings for specified input categories, thereby tightening documentation and limiting import allowances accordingly. These amendments apply with immediate effect.
Specified Standard Input Output Norms (SIONs) for Chemical and Allied Products are revised, including amendments to existing entries and insertion of new entries for identified products, by prescribing updated permissible import inputs and corresponding consumption norms/limits (including net-to-net quantities and percentage/value-based caps), thereby altering the import entitlement computation for advance authorisation/duty-free replenishment claims for those export products. The General Notes applicable to all export product groups are revised to restate conditions on correlation of permitted inputs with the export product description, treatment of alternative inputs, indication of inputs in quantity/value where applicable, wastage and accountability requirements, and value ceilings for specified input categories, thereby tightening documentation and limiting import allowances accordingly. These amendments apply with immediate effect.
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