Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
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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