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 Central Government, exercising powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, deletes Policy Condition No.2(iii) of Chapter 95 of the ITC (HS), 2022 Schedule I (Import Policy); the amendment removes that specific import-policy restriction and takes effect immediately. The notification effectuates the policy change without ancillary procedural conditions and signals that imports governed by Chapter 95 will no longer be subject to the deleted condition from the date of publication.
The Central Government, exercising powers under the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy, deletes Policy Condition No.2(iii) of Chapter 95 of the ITC (HS), 2022 Schedule I (Import Policy); the amendment removes that specific import-policy restriction and takes effect immediately. The notification effectuates the policy change without ancillary procedural conditions and signals that imports governed by Chapter 95 will no longer be subject to the deleted condition from the date of publication.
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