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    Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
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      The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC...

      Free import policy for Tur/Pigeon Peas extended, allowing unrestricted imports until 31 March 2027.

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      DGFTApril 1, 2026Notifications
      The import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 remains "Free" and the permitted free import period is extended from 31.03.2026 to 31.03.2027. The notification amends the Import Policy Conditions in Schedule I of ITC (HS) 2022 under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023, with the operative effect that imports of Tur/Pigeon Peas continue without restriction until the revised date.

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      ActsIncome Tax