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    April 23, 2026   Case Laws Income Tax
    Limitation for final assessment orders under sections 144C and 153 was read together; delayed orders were quashed.
    April 23, 2026   Case Laws Income Tax
    TNMM and transfer pricing principles applied to employee benefits, comparables, receivables interest, intra-group charges, and tax credit claims.
    April 23, 2026   Case Laws Customs
    Misdeclaration in import documents does not erase duty, redemption fine or penalty when false material is knowingly used.
    April 23, 2026   Case Laws Customs
    Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
    April 23, 2026   Case Laws Customs
    Provisional release of seized imported goods allowed on security conditions, while Customs adjudication continues independently.
    April 23, 2026   Case Laws Customs
    Provisional release of seized drone parts cannot be denied without proof of CKD/SKD import and actual security risk.
    April 23, 2026   Case Laws Customs
    Classification of imported fabric upheld on expert testing; mandatory penalty extended to cover omitted differential duty.
    April 23, 2026   Case Laws Customs
    Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
    April 23, 2026   Case Laws FEMA
    Foreign judgment unenforceable where summary procedure denied a real defence and breached natural justice; enforcement also needs FERA permission.
    April 23, 2026   Case Laws Service Tax
    Reverse charge on imported marketing services sustained, with contingent bonus payments treated as taxable business promotion consideration.
    April 23, 2026   Case Laws Central Excise
    Section 9D compliance and absence of wilful suppression defeated the Central Excise demand and extended limitation.
    April 22, 2026   Notifications Customs
    Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
    April 22, 2026   Circulars DGFT
    Post Export EPCG scrip processing moves online for issuance, revalidation and ICEGATE transmission.
    April 22, 2026   Case Laws Income Tax
    Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
    April 22, 2026   Circulars Customs
    Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
    April 22, 2026   Circulars DGFT
    Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
    April 22, 2026   Circulars Customs
    Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
    April 22, 2026   Case Laws GST
    Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
    April 22, 2026   Case Laws GST
    Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
    April 22, 2026   Case Laws GST
    GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
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April 23, 2026   Case Laws Income Tax
Limitation for final assessment orders under sections 144C and 153 was read together; delayed orders were quashed.
April 23, 2026   Case Laws Income Tax
TNMM and transfer pricing principles applied to employee benefits, comparables, receivables interest, intra-group charges, and tax credit claims.
April 23, 2026   Case Laws Customs
Misdeclaration in import documents does not erase duty, redemption fine or penalty when false material is knowingly used.
April 23, 2026   Case Laws Customs
Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
April 23, 2026   Case Laws Customs
Provisional release of seized imported goods allowed on security conditions, while Customs adjudication continues independently.
April 23, 2026   Case Laws Customs
Provisional release of seized drone parts cannot be denied without proof of CKD/SKD import and actual security risk.
April 23, 2026   Case Laws Customs
Classification of imported fabric upheld on expert testing; mandatory penalty extended to cover omitted differential duty.
April 23, 2026   Case Laws Customs
Penal liability for fraudulent export overvaluation requires concrete proof of knowing involvement, not suspicion or unsubstantiated linkage.
April 23, 2026   Case Laws FEMA
Foreign judgment unenforceable where summary procedure denied a real defence and breached natural justice; enforcement also needs FERA permission.
April 23, 2026   Case Laws Service Tax
Reverse charge on imported marketing services sustained, with contingent bonus payments treated as taxable business promotion consideration.
April 23, 2026   Case Laws Central Excise
Section 9D compliance and absence of wilful suppression defeated the Central Excise demand and extended limitation.
April 22, 2026   Notifications Customs
Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.
April 22, 2026   Circulars DGFT
Post Export EPCG scrip processing moves online for issuance, revalidation and ICEGATE transmission.
April 22, 2026   Case Laws Income Tax
Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
April 22, 2026   Circulars Customs
Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
April 22, 2026   Circulars DGFT
Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
April 22, 2026   Circulars Customs
Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
April 22, 2026   Case Laws GST
Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
April 22, 2026   Case Laws GST
Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
April 22, 2026   Case Laws GST
GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.

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Income Tax

CBDT authorises the Director General of Income-tax (Systems),...

AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.

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Income Tax July 11, 2026 Circulars
CBDT authorises the Director General of Income-tax (Systems), Delhi to upload AEOI information received under agreements referred to in sections 90 and 90A into the Annual Information Statement in Form 26AS. The order covers information for the periods 1 January 2022 to 31 December 2022, 1 January 2023 to 31 December 2023, and 1 January 2024 to 31 December 2024 if already in possession within 90 days of the order, and for 1 January 2025 to 31 December 2025 if received within 90 days from the end of the month of receipt. The Director General is also required to specify the procedures, formats and standards for such uploading.
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Acts Income Tax
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