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    Insolvency professional misconduct upheld where resolution plan compliance failures and prior affirmed findings justified dismissal of the appeal.
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    Developer versus works contractor test upheld for railway signalling contracts, preserving infrastructure deduction on identical facts.
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      One-time relaxation measures have been introduced for the Gems...

      Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.

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      DGFTApril 1, 2026Circulars
      One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.

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      ActsIncome Tax