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 of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
Import of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
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