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...
TRQ Authorisations for gold imports under India-UAE CEPA, Tariff Head 7108, issued in FY 2025-26, are automatically extended in validity from 31.03.2026 to 30.06.2026. The extension is granted to facilitate importers in light of prevailing geopolitical developments affecting global trade and logistics. No separate application, composition fee, amendment or endorsement is required to obtain this extension, and the authorisation remains operative for the extended period without further procedural action.
TRQ Authorisations for gold imports under India-UAE CEPA, Tariff Head 7108, issued in FY 2025-26, are automatically extended in validity from 31.03.2026 to 30.06.2026. The extension is granted to facilitate importers in light of prevailing geopolitical developments affecting global trade and logistics. No separate application, composition fee, amendment or endorsement is required to obtain this extension, and the authorisation remains operative for the extended period without further procedural action.
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