Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
The DGFT amends the RELIEF notification under the Export Promotion Mission to expand the eligible destination list for shipments meant for delivery or transshipment. Egypt and Jordan are added to the countries already notified for the purposes of paras 6.2, 7.2 and 8.2, while all other provisions of the earlier notification remain unchanged. The amendment operates to extend RELIEF support to exporters affected by continuing logistics disruptions involving those destinations.
The DGFT amends the RELIEF notification under the Export Promotion Mission to expand the eligible destination list for shipments meant for delivery or transshipment. Egypt and Jordan are added to the countries already notified for the purposes of paras 6.2, 7.2 and 8.2, while all other provisions of the earlier notification remain unchanged. The amendment operates to extend RELIEF support to exporters affected by continuing logistics disruptions involving those destinations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
