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...
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
Export of specified essential commodities to the Republic of Maldives is permitted for FY 2026-27 under the bilateral trade arrangement, up to the notified quantities, and these exports are exempt from existing or future restrictions or prohibitions during that period. Exports of restricted or prohibited items covered by the notification may move only through six designated Customs stations. Eggs require a valid Export Health Certificate issued by the Export Inspection Council in the form required by the Maldives Food and Drug Authority. River Sand and Stone Aggregate exports are additionally conditional on environmental clearances, non-location in CRZ areas, state nodal approvals, and compliance with applicable State law and judicial orders.
Note: It is a system-generated summary and is for quick reference only.