Foreign Trade Policy & Hand Book of Procedures 2015-2020 extended upto 31.03.2021
Foreign Trade Policy 2015-2020 extended upto 31.03.2021
The existing Foreign Trade Policy 2015-2020 which is valid upto 31.3.2020 has been extended upto 31.03.2021. Various other changes has also also made extending the date of exemptions by one year and extending validity of DFIA and EPCG Authorizations for import purposes.
Hand Book of Procedures 2015-2020 extended upto 31.03.2021
Similarly, validity of the existing Hand Book of Procedures, 2015-20 has been extended upto 31st March, 2021.Various other amendments are also made providing extension in the export obligation period in case of Advance and EPCG Authorisations, extension in validity period of status certificates, extension in the dates of filing various applications and returns etc.
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- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017
