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...
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Online issuance, re-issuance, revalidation and transmission of Post Export EPCG duty credit scrips has been enabled through the DGFT portal to address difficulties with manually issued offline scrips. Regional Authorities must process closure requests in the online module and, on approval, generate electronic scrips for transmission to ICEGATE. Where an online scrip is valid but not yet transmitted, or has expired pending transmission, applicants may raise a Service Request Ticket for revalidation or retransmission with a fresh expiry date. Where closure is complete but no electronic scrip exists, or only a manual scrip was issued, applicants may seek electronic generation on approval.
Note: It is a system-generated summary and is for quick reference only.