Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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