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    November 7, 2026   Notes Customs
    Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
    November 7, 2026   Notes Income Tax
    Pre-conversion interest on convertible debentures requires transaction-specific pricing; compulsory equity conversion alone cannot establish a nil int...
    November 7, 2026   Notifications Customs
    Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
    November 7, 2026   Circulars DGFT
    Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
    November 7, 2026   Circulars GST - States
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    November 7, 2026   Circulars GST - States
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    November 7, 2026   Circulars SEBI
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    November 7, 2026   Circulars Customs
    Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
    November 7, 2026   Case Laws GST
    GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
    November 7, 2026   Case Laws GST
    Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
    November 7, 2026   Case Laws GST
    Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
    November 7, 2026   Case Laws GST
    Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
    November 7, 2026   Case Laws GST
    Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
    November 7, 2026   Case Laws GST
    GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
    November 7, 2026   Case Laws GST
    Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
    November 7, 2026   Case Laws GST
    Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
    November 7, 2026   Case Laws GST
    Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
    November 7, 2026   Case Laws GST
    Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
    November 7, 2026   Case Laws Income Tax
    Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
    November 7, 2026   Case Laws Income Tax
    Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.
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November 7, 2026   Notes Customs
Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general description.
November 7, 2026   Notes Income Tax
Pre-conversion interest on convertible debentures requires transaction-specific pricing; compulsory equity conversion alone cannot establish a nil interest price.
November 7, 2026   Notifications Customs
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel tools.
November 7, 2026   Circulars DGFT
Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
November 7, 2026   Circulars GST - States
Input tax credit apportionment for banks and financial institutions turns on eligible registrations, same-PAN supplies and reporting rules.
November 7, 2026   Circulars GST - States
Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.
November 7, 2026   Circulars SEBI
Accredited investor eligibility now permits manager-led verification, group-wide recognition and deemed status for persons resident outside India.
November 7, 2026   Circulars Customs
Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
November 7, 2026   Case Laws GST
GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
November 7, 2026   Case Laws GST
Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
November 7, 2026   Case Laws GST
Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
November 7, 2026   Case Laws GST
Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
November 7, 2026   Case Laws GST
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years.
November 7, 2026   Case Laws GST
GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
November 7, 2026   Case Laws GST
Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
November 7, 2026   Case Laws GST
Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
November 7, 2026   Case Laws GST
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment.
November 7, 2026   Case Laws GST
Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
November 7, 2026   Case Laws Income Tax
Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
November 7, 2026   Case Laws Income Tax
Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.

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Income Tax

Electronic evidence lacking valid certification, proven device...

Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years

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Income Tax September 24, 2026 Case Laws AT
Electronic evidence lacking valid certification, proven device control, seizure records, chain of custody, hash value or corroboration cannot support income-tax additions. Digital ledger entries representing dummy, contra, adjustment or opening balances, without proof of actual receipt, do not justify unexplained-credit additions; unauthenticated WhatsApp chats alone likewise cannot establish unexplained money. Routine leased-premises repairs and annual software upgrades are revenue expenditure, whereas multi-period licence costs require apportionment under accrual and matching principles. Post-search assessments for covered preceding years must follow the prescribed reassessment procedure; use of regular scrutiny assessment is jurisdictionally defective.
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