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...
Rejection of amendment to a shipping bill was linked to the scope of self-certification, post-export conversion, and a claim for MEIS benefits after the reward box was not marked "YES", which had deprived the authorities of an opportunity to physically verify the goods. The petitioner limited relief to proceeding under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025, so liberty was granted to file an application within two weeks. The application is to be considered in accordance with law after hearing the petitioner, and the decision must be taken uninfluenced by the impugned order.
Rejection of amendment to a shipping bill was linked to the scope of self-certification, post-export conversion, and a claim for MEIS benefits after the reward box was not marked "YES", which had deprived the authorities of an opportunity to physically verify the goods. The petitioner limited relief to proceeding under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025, so liberty was granted to file an application within two weeks. The application is to be considered in accordance with law after hearing the petitioner, and the decision must be taken uninfluenced by the impugned order.
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