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    April 24, 2026   Case Laws GST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
    April 24, 2026   Case Laws GST
    Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
    April 24, 2026   Case Laws Income Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
    April 24, 2026   Case Laws Income Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
    April 24, 2026   Case Laws Income Tax
    Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
    April 24, 2026   Case Laws Income Tax
    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
    April 24, 2026   Case Laws Income Tax
    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
    April 24, 2026   Case Laws Income Tax
    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
    April 24, 2026   Case Laws Income Tax
    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
    April 24, 2026   Case Laws Income Tax
    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
    April 24, 2026   Case Laws Income Tax
    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
    April 24, 2026   Case Laws Income Tax
    Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
    April 24, 2026   Case Laws Income Tax
    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
    April 24, 2026   Case Laws Income Tax
    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case Laws Income Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
    April 24, 2026   Case Laws Income Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case Laws Customs
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
    April 24, 2026   Case Laws Customs
    Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.
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April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
April 24, 2026   Case Laws Income Tax
Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
April 24, 2026   Case Laws Income Tax
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
April 24, 2026   Case Laws Income Tax
Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
April 24, 2026   Case Laws Income Tax
Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
April 24, 2026   Case Laws Income Tax
Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
April 24, 2026   Case Laws Income Tax
Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
April 24, 2026   Case Laws Customs
Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
April 24, 2026   Case Laws Customs
Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.

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DGFT

Interest subvention support for pre- and post-shipment export...

Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.

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DGFT August 10, 2026 Circulars
Interest subvention support for pre- and post-shipment export credit under EPM-Niryat Prothsahan moves from RBI to EXIM Bank as implementing agency from 1 April 2026. EXIM Bank will manage operationalisation, portal administration, verification and claim-settlement workflows. Lending institutions must continue to pass the benefit upfront to eligible MSME exporters, submit auditor-certified reimbursement claims to EXIM Bank, and receive monthly reimbursement limited to verified subvention actually extended. EXIM Bank will scrutinise IEC-specific claims against the applicable annual ceiling, submit consolidated fund claims through the designated portal, and provide monthly bank-wise reimbursement reports. RBI will continue processing supplementary or additional claims for the January-March 2026 quarter. Other operational provisions remain unchanged.
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Acts Income Tax
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