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...
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
Ad-hoc norms ratified by a Norms Committee in respect of Advance Authorisations under para 4.07 are extended in validity up to 31.03.2028. The notice also preserves repeat applications based on such ratified norms during the validity period, because Norms Committee decisions are available as minutes on the DGFT website. The amendment does not apply to authorisations for items listed in Appendix 4P or to ad-hoc norms where the Norms Committee has expressly excluded application to other cases.
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