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...
Modalities prescribe procedures for issuance and processing of export authorizations for wheat flour (HS 1101): applicants with active IEC must apply online within a specified early-month window, submit past export performance, confirmed contracts, CA-certified five-year export turnover and a domestic-wheat self-declaration; authorizations are non-transferable and valid six months, extensions to be decided by the Special Exim Facilitation Committee (EFC). Allocation decisions and any re-allocation rest with the Special EFC, which will apply prior export history or confirmed orders and reserve a portion of quantity for State Trading Enterprises and Cooperatives. Applications below 2,500 MT, off-portal submissions, misdeclarations or untimely filings are disqualified, and allocated exporters must furnish landing certificates within 30 days after export completion.
Modalities prescribe procedures for issuance and processing of export authorizations for wheat flour (HS 1101): applicants with active IEC must apply online within a specified early-month window, submit past export performance, confirmed contracts, CA-certified five-year export turnover and a domestic-wheat self-declaration; authorizations are non-transferable and valid six months, extensions to be decided by the Special Exim Facilitation Committee (EFC). Allocation decisions and any re-allocation rest with the Special EFC, which will apply prior export history or confirmed orders and reserve a portion of quantity for State Trading Enterprises and Cooperatives. Applications below 2,500 MT, off-portal submissions, misdeclarations or untimely filings are disqualified, and allocated exporters must furnish landing certificates within 30 days after export completion.
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