Discover Precision Roller and Bush Chains Quality Control Order 2023 issued by Ministry of Commerce and Industry. Learn about standards, enforcement, and its impact.
Trade Notice 27/2023-DGFT dated 25th September 2023, providing clarification on the pre-import condition under the Advance Authorization Scheme, issued by the Ministry of Commerce & Industry.
Explore Miscellaneous Steel Products Quality Control Order 2023 issued by Ministry of Commerce and Industry. Learn about standards, enforcement, and its impact.
Explore the Aluminium and Aluminium Alloy Products Quality Control Order 2023 issued by the Ministry of Commerce and Industry. Learn about standards and enforcement.
Bombay High Court held that Para 3(a) of Circular No. 36/2010 Customs dated 23.09.2010 imposing time limits for amending shipping bills is ultra vires of Section 149 of the Customs Act, 1962.
ITAT Ahmedabad held that assessee is entitled to claim weighted deduction on all expenditure incurred by it, on in-house research & development facility. Accordingly, restricting claim of weighted deduction u/s 35(2AB) to the extent approved by the prescribed authority i.e. DSIR unjustified.
Allahabad High Court held that passing of detention order without recording any findings with regard to the submissions made by the assessee is unsustainable in the eye of law and liable to be quashed.
ITAT Mumbai held that deduction u/s 80G of the Income Tax Act duly available irrelevant of the fact that corpus contribution to the donee relates to the CSR activities.
ITAT Delhi held that interest on late deposit of TDS deleted as assessee was having sufficient cause for not depositing the TDS on time due to the Interim Order passed by the Hon’ble Madras High Court.
ITAT Ahmedabad held that a typographical error cannot be a reason to believe that the income of the assessee has escape assessment and hence initiation of proceedings under section 147 of the Income Tax Act is unsustainable.
