Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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...
The import policy MIP requirement for specified Chapter 48 goods has been extended for Virgin Multi-layer Paper Board covered under ITC(HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The existing minimum import price condition remains unchanged, with all other terms and conditions continuing as in the earlier notification, and the extension applies up to 30.09.2026. The measure preserves the CIF-based floor price mechanism for these imports during the extended period.
The import policy MIP requirement for specified Chapter 48 goods has been extended for Virgin Multi-layer Paper Board covered under ITC(HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900. The existing minimum import price condition remains unchanged, with all other terms and conditions continuing as in the earlier notification, and the extension applies up to 30.09.2026. The measure preserves the CIF-based floor price mechanism for these imports during the extended period.
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