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 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.
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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