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    September 24, 2026   Case Laws GST
    Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
    September 24, 2026   Case Laws GST
    Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
    September 24, 2026   Case Laws GST
    Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
    September 24, 2026   Case Laws Income Tax
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    Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
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    September 24, 2026   Case Laws Income Tax
    Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
    September 24, 2026   Case Laws Income Tax
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    September 24, 2026   Case Laws Income Tax
    Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
    September 24, 2026   Case Laws Income Tax
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    September 24, 2026   Case Laws Income Tax
    Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
    September 24, 2026   Case Laws Income Tax
    Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
    September 24, 2026   Case Laws Income Tax
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    September 24, 2026   Case Laws Income Tax
    Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
    September 24, 2026   Case Laws Income Tax
    Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
    September 24, 2026   Case Laws Customs
    Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
    September 24, 2026   Case Laws Customs
    Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
    September 24, 2026   Case Laws Customs
    Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
    September 24, 2026   Case Laws Customs
    Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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September 24, 2026   Case Laws GST
Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
September 24, 2026   Case Laws GST
Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
September 24, 2026   Case Laws GST
Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
September 24, 2026   Case Laws Income Tax
Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
September 24, 2026   Case Laws Income Tax
Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
September 24, 2026   Case Laws Income Tax
DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
September 24, 2026   Case Laws Income Tax
Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
September 24, 2026   Case Laws Income Tax
Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
September 24, 2026   Case Laws Income Tax
Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
September 24, 2026   Case Laws Income Tax
Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciation.
September 24, 2026   Case Laws Income Tax
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction.
September 24, 2026   Case Laws Income Tax
Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
September 24, 2026   Case Laws Income Tax
Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
September 24, 2026   Case Laws Income Tax
Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
September 24, 2026   Case Laws Customs
Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
September 24, 2026   Case Laws Customs
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penalties.

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Bulk drugs and active pharmaceutical ingredients qualify as...

Specific drug-rate entry governs qualifying bulk drug imports despite chemical classification under general chemical chapters.

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Customs September 23, 2026 Case Laws AAR
Bulk drugs and active pharmaceutical ingredients qualify as drugs and medicines where they meet the applicable pharmaceutical definitions, even when imported for examination, testing, clinical research, bioavailability or bioequivalence studies. The description-based IGST rate entry covering drugs and medicines under any chapter applies to qualifying APIs, provided they do not fall within the specified nil-rate exclusion. The entry is not restricted to finished formulations under Chapter 30. Where APIs are chemically classifiable under Chapters 28 or 29, the specific drug entry prevails over the general inorganic or organic chemical entries. Qualifying goods are therefore chargeable at 5 per cent IGST.
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Acts Income Tax
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