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    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
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    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
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    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
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    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
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      Benami Property

      Property held in a spouse's name is excluded from the statutory...

      Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.

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      Benami PropertyJuly 21, 2026Case LawsHC
      Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession.

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      ActsIncome Tax