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    February 27, 2026   Case Laws Service Tax
    Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
    February 27, 2026   Case Laws Service Tax
    Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
    February 27, 2026   Case Laws Service Tax
    Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
    February 27, 2026   Case Laws Service Tax
    Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
    February 27, 2026   Case Laws Service Tax
    Definition of Service under post-July 2012 law governs VCES eligibility where prior notices raised a different legal issue.
    February 27, 2026   Case Laws Central Excise
    Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered...
    February 27, 2026   Case Laws VAT / Sales Tax
    Common parlance and essential character tests determine tax classification of a beverage; label or regulatory tag is not decisive.
    February 26, 2026   Notifications FEMA
    Currency Declaration Requirement for arriving passengers: declare aggregate foreign exchange on arrival; produce form when converting or departing.
    February 26, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.
    February 26, 2026   Circulars SEBI
    Issue and Disclosure Requirements consolidated: procedural, payment (ASBA/UPI), listing (T+3) and compensation frameworks prescribed.
    February 26, 2026   Circulars SEZ
    Electronic Bond-cum-Legal Undertaking permitted; physical stamp paper and notarisation dispensed, enabling electronic submission and acceptance.
    February 26, 2026   Circulars Customs
    HSNS Cess accounting: specified 8 digit accounting head codes mandated for payment, interest, penalty and other dues.
    February 26, 2026   Circulars Customs
    HSNS Cess registration and e-payment procedure: ERN portal enrolment, REG 01 filing, CTIN challan and ICEGATE payment flow.
    February 26, 2026   Circulars Customs
    Health Security and National Security Cess requires registration, electronic declaration and payment via the CBIC portal effective from February.
    February 26, 2026   Case Laws GST
    Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.
    February 26, 2026   Case Laws GST
    Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.
    February 26, 2026   Case Laws GST
    Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.
    February 26, 2026   Case Laws GST
    Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
    February 26, 2026   Case Laws GST
    Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
    February 26, 2026   Case Laws GST
    Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
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February 27, 2026   Case Laws Service Tax
Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
February 27, 2026   Case Laws Service Tax
Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
February 27, 2026   Case Laws Service Tax
Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
February 27, 2026   Case Laws Service Tax
Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
February 27, 2026   Case Laws Service Tax
Definition of Service under post-July 2012 law governs VCES eligibility where prior notices raised a different legal issue.
February 27, 2026   Case Laws Central Excise
Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered.
February 27, 2026   Case Laws VAT / Sales Tax
Common parlance and essential character tests determine tax classification of a beverage; label or regulatory tag is not decisive.
February 26, 2026   Notifications FEMA
Currency Declaration Requirement for arriving passengers: declare aggregate foreign exchange on arrival; produce form when converting or departing.
February 26, 2026   Notifications Customs
Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.
February 26, 2026   Circulars SEBI
Issue and Disclosure Requirements consolidated: procedural, payment (ASBA/UPI), listing (T+3) and compensation frameworks prescribed.
February 26, 2026   Circulars SEZ
Electronic Bond-cum-Legal Undertaking permitted; physical stamp paper and notarisation dispensed, enabling electronic submission and acceptance.
February 26, 2026   Circulars Customs
HSNS Cess accounting: specified 8 digit accounting head codes mandated for payment, interest, penalty and other dues.
February 26, 2026   Circulars Customs
HSNS Cess registration and e-payment procedure: ERN portal enrolment, REG 01 filing, CTIN challan and ICEGATE payment flow.
February 26, 2026   Circulars Customs
Health Security and National Security Cess requires registration, electronic declaration and payment via the CBIC portal effective from February.
February 26, 2026   Case Laws GST
Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.
February 26, 2026   Case Laws GST
Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.
February 26, 2026   Case Laws GST
Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.
February 26, 2026   Case Laws GST
Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
February 26, 2026   Case Laws GST
Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
February 26, 2026   Case Laws GST
Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.

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Income Tax

Transfer pricing comparables were revisited because the stated...

Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.

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Income Tax June 5, 2026 Case Laws AT
Transfer pricing comparables were revisited because the stated related party transaction filter exclusions were not supported by the record. The exclusion of I Services India Private Limited required verification of available financial details and fresh computation of the related party transaction percentage before reconsidering inclusion. The exclusion of Cheers Interactive India Private Limited also required recomputation, after excluding payments to key managerial personnel in India from the related party transaction filter, before deciding comparability. On the corporate tax issue, the alleged disallowance of interest on TDS appeared to have been added twice in processing the return, so the Assessing Officer was directed to verify duplication and delete any double addition if established.
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Acts Income Tax
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