Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
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