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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

Increase in stamp valuation between deposit of registration fee...

Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.

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Income Tax September 25, 2026 Case Laws AT
Increase in stamp valuation between deposit of registration fee and registration of a sale deed did not justify an addition for property acquired for inadequate consideration where the purchaser was not responsible for the increase. The valuation differential remained within the 10% tolerance limit when measured against the stamp value prevailing before registration. The Assessing Officer also made the addition without referring the valuation to the District Valuation Officer. The addition for the stamp valuation differential was therefore deleted.
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Acts Income Tax
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