Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Applications are invited for allocation of restricted import quantities of Calcined Petroleum Coke for the aluminium industry and Raw Petroleum Coke for CPC manufacturing units for FY 2026-27. The annual quota operates from 01.04.2026 to 31.03.2027, and applications must be filed online by 20.04.2026 under the specified import category or be liable to rejection. Allocation will be made case by case within the overall limits, based on Exim Facilitation Committee recommendations, compliance with import policy and environmental guidelines, past utilisation, and certified processing capacity and CTO documents. The authorisation remains valid only until 31.03.2027, and no applicant acquires a vested right to allocation.
Applications are invited for allocation of restricted import quantities of Calcined Petroleum Coke for the aluminium industry and Raw Petroleum Coke for CPC manufacturing units for FY 2026-27. The annual quota operates from 01.04.2026 to 31.03.2027, and applications must be filed online by 20.04.2026 under the specified import category or be liable to rejection. Allocation will be made case by case within the overall limits, based on Exim Facilitation Committee recommendations, compliance with import policy and environmental guidelines, past utilisation, and certified processing capacity and CTO documents. The authorisation remains valid only until 31.03.2027, and no applicant acquires a vested right to allocation.
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