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    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case Laws GST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case Laws GST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case Laws GST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...
    July 28, 2026   Case Laws GST
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
    July 28, 2026   Case Laws GST
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
    July 28, 2026   Case Laws GST
    Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
    July 28, 2026   Case Laws Income Tax
    Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
    July 28, 2026   Case Laws Income Tax
    Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
    July 28, 2026   Case Laws Income Tax
    Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
    July 28, 2026   Case Laws Income Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    July 28, 2026   Case Laws Income Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case Laws Income Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case Laws Income Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case Laws Income Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case Laws Income Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
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July 28, 2026   Case Laws GST
Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
July 28, 2026   Case Laws GST
Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
July 28, 2026   Case Laws GST
Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
July 28, 2026   Case Laws GST
Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
July 28, 2026   Case Laws GST
Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
July 28, 2026   Case Laws GST
GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
July 28, 2026   Case Laws GST
GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
July 28, 2026   Case Laws GST
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
July 28, 2026   Case Laws GST
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
July 28, 2026   Case Laws GST
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
July 28, 2026   Case Laws Income Tax
Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
July 28, 2026   Case Laws Income Tax
Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
July 28, 2026   Case Laws Income Tax
Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
July 28, 2026   Case Laws Income Tax
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
July 28, 2026   Case Laws Income Tax
Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
July 28, 2026   Case Laws Income Tax
India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
July 28, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
July 28, 2026   Case Laws Income Tax
Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
July 28, 2026   Case Laws Income Tax
Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
July 28, 2026   Case Laws Income Tax
Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.

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Customs

IGST refunds withheld due to DGARM alerts continue to be...

GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.

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Customs May 27, 2026 Circulars
IGST refunds withheld due to DGARM alerts continue to be transmitted to GSTN under Rule 96 of the CGST Rules, and a new ICES function now allows Additional/Joint Commissioners to mark shipping bills for GST refund processing through the added "GST Refund to be processed by GSTN" option in the ADDL role. For cases covered under Rule 96(4)(a) and 4(b), the transmission role under sub-rules 5A and 5B is shifted to the Additional/Joint Commissioner level. Field formations must ensure approval for such transmission in accordance with existing legal provisions.
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Acts Income Tax
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