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...
The Export Policy for wheat under the specified HS codes remains prohibited, but the Government has authorised a capped quantity of wheat exports and will prescribe detailed modalities via a separate Public Notice to be issued by DGFT; this authorised export is subject to the existing policy condition permitting additional exports when the Government grants permission to foreign governments to meet food security needs upon their request, which applies over and above the authorised quantity. The amendment amends Chapter 10 of Schedule 2 of the ITC (HS) Export Policy and preserves prior policy conditions.
The Export Policy for wheat under the specified HS codes remains prohibited, but the Government has authorised a capped quantity of wheat exports and will prescribe detailed modalities via a separate Public Notice to be issued by DGFT; this authorised export is subject to the existing policy condition permitting additional exports when the Government grants permission to foreign governments to meet food security needs upon their request, which applies over and above the authorised quantity. The amendment amends Chapter 10 of Schedule 2 of the ITC (HS) Export Policy and preserves prior policy conditions.
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