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 self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
The self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
