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...
RoDTEP rates have been rationalised: the notification reduces the applicable RoDTEP rates for all HS lines to one-half of previously notified rates and similarly caps notified value limits at one-half, with immediate operative effect. The amendment implements a uniform limitation across Appendix 4R and Appendix 4RE and prescribes that RoDTEP benefits payable shall be restricted to the reduced rates and value caps effective immediately, altering entitlements under the scheme as previously notified.
RoDTEP rates have been rationalised: the notification reduces the applicable RoDTEP rates for all HS lines to one-half of previously notified rates and similarly caps notified value limits at one-half, with immediate operative effect. The amendment implements a uniform limitation across Appendix 4R and Appendix 4RE and prescribes that RoDTEP benefits payable shall be restricted to the reduced rates and value caps effective immediately, altering entitlements under the scheme as previously notified.
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