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...
Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
Import policy for Yellow Peas under ITC(HS) Code 07131010 has been extended up to 31 March 2027. The item remains freely importable without the Minimum Import Price condition and without port restrictions, subject to registration on the online Import Monitoring System. The extended policy applies to import consignments where the Bill of Lading (Shipped on Board) is issued on or before 31 March 2027. All other terms and conditions in the earlier notifications continue unchanged.
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