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...
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
Export policy for baryte (natural barium sulphate) is amended on a grade-wise basis. Grade A and Grade B baryte are moved to the Restricted category, so their export now requires DGFT authorisation or licensing under the procedure applicable to restricted items. Grade CDW baryte remains in the Free category and continues to be freely exportable. The amendment applies to baryte under the specified ITC/HS entries and changes the operative export control regime according to specific gravity-based grades.
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