PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
Period for filing Annual RoDTEP Return for FY 2023-24 is extended to 31 March 2026 subject to payment of a composition fee of Rs 15,000; non-filing after the extended date will attract measures under the Handbook of Procedures, including denial of RoDTEP benefits and scroll-out of scrips. The extension operates as an administrative relief to facilitate export compliance and ease of doing business, while preserving enforcement action specified in para 4.94 of the HBP where returns remain unfiled.
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