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...
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
A one-time relaxation facilitates import of pet dogs and cats accompanying stranded Indian nationals from war-affected Middle East locations by allowing abbreviated pre import formalities and accepting declarations of ownership and existing vaccination records, including delayed vaccinations. Post import, AQCS must examine documents and clinically inspect animals; animals with incomplete or missing vaccination records may be vaccinated for rabies at port (costs borne by owners) and granted AQCS clearance unless abnormal findings require quarantine, in which case owners bear quarantine and treatment expenses. The measure is non precedential and other agencies may adopt complementary requirements.
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