Wednesday, 27 September 2023

DGFT clarifies the issues pertaining to applicability of pre-import condition under Advance Authorization

 This Tax Alert summarizes a recent Trade Notice [1] issued by Directorate General of Foreign Trade (DGFT) pertaining to fulfilment of pre-import condition under Advance Authorizations (AA) issued during the period between 13 October 2017 to 9 January 2019. 

[1] Trade Notice No. 27/2023 dated 25 September 2023

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ITAT Amendment Rules, 2025 – Key Procedural Changes and Practical Takeaways

  The Income-tax Appellate Tribunal has recently notified the Income-tax (Appellate Tribunal) Amendment Rules, 2025, introducing important p...