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    March 23, 2026   Circulars DGFT
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
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    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
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    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
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    March 23, 2026   Case Laws Income Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
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    March 23, 2026   Case Laws Income Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case Laws Income Tax
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    March 23, 2026   Case Laws Income Tax
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    March 23, 2026   Case Laws Income Tax
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    March 23, 2026   Case Laws Income Tax
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March 23, 2026   Circulars DGFT
Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
March 23, 2026   Circulars Customs
Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
March 23, 2026   Case Laws Income Tax
Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
March 23, 2026   Case Laws Income Tax
Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
March 23, 2026   Case Laws Income Tax
Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
March 23, 2026   Case Laws IBC
Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
March 23, 2026   Case Laws GST
Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
March 23, 2026   Case Laws Customs
FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
March 23, 2026   Case Laws Customs
Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
March 23, 2026   Case Laws Income Tax
Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
March 23, 2026   Case Laws Income Tax
Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
March 23, 2026   Case Laws Income Tax
Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
March 23, 2026   Case Laws Income Tax
Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
March 23, 2026   Case Laws Income Tax
Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are established.
March 23, 2026   Case Laws Income Tax
Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
March 23, 2026   Case Laws Income Tax
Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
March 23, 2026   Case Laws Income Tax
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
March 23, 2026   Case Laws Income Tax
Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
March 23, 2026   Case Laws Income Tax
Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
March 23, 2026   Case Laws Income Tax
Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.

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Income Tax

Liability for the Special Auditor's fee was addressed where the...

Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.

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Income Tax August 6, 2026 Case Laws HC
Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
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Acts Income Tax
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