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...
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
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