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    August 7, 2026   Case Laws GST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
    August 7, 2026   Case Laws GST
    Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
    August 7, 2026   Case Laws GST
    Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
    August 7, 2026   Case Laws GST
    Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
    August 7, 2026   Case Laws GST
    Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
    August 7, 2026   Case Laws GST
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    August 7, 2026   Case Laws GST
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    August 7, 2026   Case Laws Income Tax
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    August 7, 2026   Case Laws Income Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case Laws Income Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    August 7, 2026   Case Laws Income Tax
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    August 7, 2026   Case Laws Income Tax
    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
    August 7, 2026   Case Laws Income Tax
    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    August 7, 2026   Case Laws Income Tax
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case Laws Income Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
    August 7, 2026   Case Laws Benami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
    August 7, 2026   Case Laws Customs
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
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August 7, 2026   Case Laws GST
Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
August 7, 2026   Case Laws GST
Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
August 7, 2026   Case Laws GST
Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
August 7, 2026   Case Laws GST
Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
August 7, 2026   Case Laws GST
Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
August 7, 2026   Case Laws GST
Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
August 7, 2026   Case Laws GST
Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
August 7, 2026   Case Laws Income Tax
Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
August 7, 2026   Case Laws Income Tax
Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
August 7, 2026   Case Laws Income Tax
Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
August 7, 2026   Case Laws Income Tax
Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
August 7, 2026   Case Laws Income Tax
Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
August 7, 2026   Case Laws Income Tax
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
August 7, 2026   Case Laws Income Tax
Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
August 7, 2026   Case Laws Income Tax
Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
August 7, 2026   Case Laws Income Tax
Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
August 7, 2026   Case Laws Income Tax
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubts.
August 7, 2026   Case Laws Benami Property
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
August 7, 2026   Case Laws Customs
Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
August 7, 2026   Case Laws Customs
Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.

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Customs

SEZ units may avail concessional duty for sales to DTA under the...

SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.

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Customs May 27, 2026 Circulars
SEZ units may avail concessional duty for sales to DTA under the SEZ Relief Window 2026 if they apply to the jurisdictional Development Commissioner and obtain a certificate confirming eligibility, including commencement of production on or before 31 March 2025 and compliance with the notification conditions. The SEZ officer must upload certificate particulars in ICEGATE, after which the unit may file an M-type Bill of Entry without IGM or bond details. Assessment is to be done by FAG, with the CERT ledger auto-generated at 30% of the highest FOB value of the last three years and debited on assessment. The unit must make specified declarations, including minimum 20% value addition and liability to pay duty with interest if conditions are breached.
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Acts Income Tax
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