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...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Import policy for silver bars under ITC(HS) codes 71069221 and 71069229 is amended from "Free" to "Restricted" with immediate effect. The revised policy applies to bars containing 99.9% or more silver and other silver bars, and import is now subject to Policy Condition No. 7 of Chapter 71 of ITC(HS) 2022, Schedule I. The notification also replaces the earlier RBI-regulated free import treatment for these items, thereby tightening the import control regime for specified silver bar classifications.
Import policy for silver bars under ITC(HS) codes 71069221 and 71069229 is amended from "Free" to "Restricted" with immediate effect. The revised policy applies to bars containing 99.9% or more silver and other silver bars, and import is now subject to Policy Condition No. 7 of Chapter 71 of ITC(HS) 2022, Schedule I. The notification also replaces the earlier RBI-regulated free import treatment for these items, thereby tightening the import control regime for specified silver bar classifications.
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