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    May 23, 2026   Case Laws GST
    Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
    May 23, 2026   Case Laws GST
    Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
    May 23, 2026   Case Laws GST
    GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
    May 23, 2026   Case Laws GST
    Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
    May 23, 2026   Case Laws GST
    Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
    May 23, 2026   Case Laws Income Tax
    Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
    May 23, 2026   Case Laws Income Tax
    Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
    May 23, 2026   Case Laws Income Tax
    Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
    May 23, 2026   Case Laws Income Tax
    Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
    May 23, 2026   Case Laws Income Tax
    Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
    May 23, 2026   Case Laws Income Tax
    Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
    May 23, 2026   Case Laws Income Tax
    Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
    May 23, 2026   Case Laws Income Tax
    Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
    May 23, 2026   Case Laws Income Tax
    Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
    May 23, 2026   Case Laws Income Tax
    Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
    May 23, 2026   Case Laws Income Tax
    Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
    May 23, 2026   Case Laws Income Tax
    Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
    May 23, 2026   Case Laws Income Tax
    Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
    May 23, 2026   Case Laws Income Tax
    Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
    May 23, 2026   Case Laws Customs
    Food testing kits classification rejected as diagnostic kits exemption failed, extended limitation and penalties upheld.
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May 23, 2026   Case Laws GST
Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
May 23, 2026   Case Laws GST
Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
May 23, 2026   Case Laws GST
GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
May 23, 2026   Case Laws GST
Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
May 23, 2026   Case Laws GST
Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
May 23, 2026   Case Laws Income Tax
Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
May 23, 2026   Case Laws Income Tax
Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
May 23, 2026   Case Laws Income Tax
Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
May 23, 2026   Case Laws Income Tax
Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
May 23, 2026   Case Laws Income Tax
Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
May 23, 2026   Case Laws Income Tax
Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
May 23, 2026   Case Laws Income Tax
Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
May 23, 2026   Case Laws Income Tax
Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
May 23, 2026   Case Laws Income Tax
Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
May 23, 2026   Case Laws Income Tax
Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
May 23, 2026   Case Laws Income Tax
Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
May 23, 2026   Case Laws Income Tax
Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
May 23, 2026   Case Laws Income Tax
Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
May 23, 2026   Case Laws Income Tax
Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
May 23, 2026   Case Laws Customs
Food testing kits classification rejected as diagnostic kits exemption failed, extended limitation and penalties upheld.

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DGFT

Tariff Rate Quota procedures are incorporated into paragraph...

Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.

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DGFT July 15, 2026 Circulars
Tariff Rate Quota procedures are incorporated into paragraph 2.92 and Appendix 2A of the Handbook of Procedure 2023 for specified imports under the India-Oman CEPA. The amendments prescribe tariff elimination or reduction modalities and quota conditions for listed goods, including dates, marble, petrochemicals, plastics, metals and wires. Importers must claim the applicable quota benefit under the relevant customs notification and produce an Oman-issued Certificate of Origin at clearance. TRQ applications must be filed online with the prescribed fee; annual applications from FY 2027-28 onward are due by 28 February of the preceding financial year. Authorisations are issued electronically, debited through ICES, and remain valid for up to 12 months or the financial-year end, whichever is earlier.
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