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    September 14, 2026   Case Laws Income Tax
    Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
    September 14, 2026   Case Laws Income Tax
    Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
    September 14, 2026   Case Laws Income Tax
    Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
    September 14, 2026   Case Laws Income Tax
    Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
    September 14, 2026   Case Laws Income Tax
    Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
    September 14, 2026   Case Laws Income Tax
    DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
    September 14, 2026   Case Laws Customs
    Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
    September 14, 2026   Case Laws Customs
    Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
    Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
    September 14, 2026   Case Laws Companies Law
    Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
    September 14, 2026   Case Laws Service Tax
    Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
    September 14, 2026   Case Laws Service Tax
    Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
    September 12, 2026   Case Laws Income Tax
    Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
    September 12, 2026   Case Laws Income Tax
    TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
    September 12, 2026   Case Laws GST
    Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
    September 12, 2026   Case Laws GST
    Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
    September 12, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
    September 12, 2026   Case Laws GST
    Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
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September 14, 2026   Case Laws Income Tax
Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
September 14, 2026   Case Laws Income Tax
Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
September 14, 2026   Case Laws Income Tax
Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
September 14, 2026   Case Laws Income Tax
Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
September 14, 2026   Case Laws Income Tax
Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party allegations.
September 14, 2026   Case Laws Income Tax
DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
September 14, 2026   Case Laws Customs
Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
September 14, 2026   Case Laws Customs
Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
September 14, 2026   Case Laws Companies Law
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids procedural rejection.
September 14, 2026   Case Laws Service Tax
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution treatment.
September 14, 2026   Case Laws Service Tax
Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
September 12, 2026   Case Laws Income Tax
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appeal.
September 12, 2026   Case Laws Income Tax
TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
September 12, 2026   Case Laws GST
Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
September 12, 2026   Case Laws GST
Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
September 12, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
September 12, 2026   Case Laws GST
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation and verified credit.

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Tariff values for specified imports are substituted under the...

Customs tariff values for edible oils, metals and areca nuts are substituted for import valuation

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Customs September 17, 2026 Notifications
Tariff values for specified imports are substituted under the customs valuation framework with effect from 16 September 2026. Listed edible oils, including crude and refined palm oil, palmolein and soybean oil, are valued between US$1,219 and US$1,268 per metric tonne, while brass scrap is valued at US$8,218 per metric tonne. Specified gold forms, including qualifying concessional imports and identified bullion and coins, carry a tariff value of US$1,373 per 10 grams; specified silver forms carry US$2,028 per kilogram. Areca nuts remain at US$11,574 per metric tonne. These substituted values govern customs valuation of the identified goods.
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