Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Revenue laboratory testing timelines are prescribed for specified sample classifications and will be followed at JNCH, with reporting reckoned from date of receipt and category-specific periods as set by the Director, CRCL; the schedule covers petroleum products, minerals, coal, metals, polymers, textiles, food, rice, fertilizers, NDPS, solvents, oils, miscellaneous and drugs. Compliance is subject to availability of adequate manpower, proper functioning of instruments and testing workload; stakeholders may report implementation difficulties to the Commissioner for action.
Revenue laboratory testing timelines are prescribed for specified sample classifications and will be followed at JNCH, with reporting reckoned from date of receipt and category-specific periods as set by the Director, CRCL; the schedule covers petroleum products, minerals, coal, metals, polymers, textiles, food, rice, fertilizers, NDPS, solvents, oils, miscellaneous and drugs. Compliance is subject to availability of adequate manpower, proper functioning of instruments and testing workload; stakeholders may report implementation difficulties to the Commissioner for action.
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