Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Amendment permits limited export of wheat flour and related products under HS Code 1101 by authorising 5 LMT notwithstanding the standing prohibition; this authorisation is subject to Export Authorisation issued by DGFT and additional modalities to be specified via Public Notice, and existing policy conditions continue to apply. The amendment operates by creating a quantitative exception to the prohibition while preserving the overall prohibited status of the tariff line and requiring compliance with procedural export authorisation and the Foreign Trade Policy framework.
Amendment permits limited export of wheat flour and related products under HS Code 1101 by authorising 5 LMT notwithstanding the standing prohibition; this authorisation is subject to Export Authorisation issued by DGFT and additional modalities to be specified via Public Notice, and existing policy conditions continue to apply. The amendment operates by creating a quantitative exception to the prohibition while preserving the overall prohibited status of the tariff line and requiring compliance with procedural export authorisation and the Foreign Trade Policy framework.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
