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    May 11, 2026   Case Laws Indian Laws
    Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
    May 9, 2026   Case Laws GST
    Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
    May 9, 2026   Case Laws GST
    Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
    May 9, 2026   Case Laws GST
    E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
    May 9, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
    May 9, 2026   Case Laws GST
    GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
    May 9, 2026   Case Laws GST
    Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
    May 9, 2026   Case Laws GST
    Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
    May 9, 2026   Case Laws GST
    Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
    May 9, 2026   Case Laws Income Tax
    Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
    May 9, 2026   Case Laws Income Tax
    Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
    May 9, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
    May 9, 2026   Case Laws Income Tax
    Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
    May 9, 2026   Case Laws Income Tax
    Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
    May 9, 2026   Case Laws Income Tax
    Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
    May 9, 2026   Case Laws Income Tax
    Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
    May 9, 2026   Case Laws Income Tax
    DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
    May 9, 2026   Case Laws Income Tax
    Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing on overdue receivables remitted for fresh interest benchmarking, while double additions and credit errors were corrected.
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May 11, 2026   Case Laws Indian Laws
Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
May 9, 2026   Case Laws GST
Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
May 9, 2026   Case Laws GST
Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
May 9, 2026   Case Laws GST
E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
May 9, 2026   Case Laws Income Tax
Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
May 9, 2026   Case Laws GST
GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
May 9, 2026   Case Laws GST
Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
May 9, 2026   Case Laws GST
Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
May 9, 2026   Case Laws GST
Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
May 9, 2026   Case Laws Income Tax
Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
May 9, 2026   Case Laws Income Tax
Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
May 9, 2026   Case Laws Income Tax
Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
May 9, 2026   Case Laws Income Tax
Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
May 9, 2026   Case Laws Income Tax
Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
May 9, 2026   Case Laws Income Tax
Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
May 9, 2026   Case Laws Income Tax
Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
May 9, 2026   Case Laws Income Tax
Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
May 9, 2026   Case Laws Income Tax
DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
May 9, 2026   Case Laws Income Tax
Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.
May 9, 2026   Case Laws Income Tax
Transfer pricing on overdue receivables remitted for fresh interest benchmarking, while double additions and credit errors were corrected.

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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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Acts Income Tax
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