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    October 27, 2026   Notifications Customs
    Anti-dumping duty on Titanium Dioxide imports from China PR applies with producer-specific rates and commercial invoice certification requirements.
    October 27, 2026   Notifications Customs
    Anti-dumping duty on titanium dioxide imports from China PR is rescinded, while prior actions and omissions remain protected.
    October 27, 2026   Circulars DGFT
    Export factoring support now uses IEC identification, sets filing timelines, and permits limited concurrent interest-subvention claims.
    October 27, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.
    October 27, 2026   Case Laws GST
    Timely Electronic Cash Ledger credit preserves amnesty relief despite later DRC-03A appropriation formalities for tax deposited within prescribed time...
    October 27, 2026   Case Laws GST
    GST on government-hired hotel accommodation requires operator registration, with tax payable separately by the hiring department beyond rent.
    October 27, 2026   Case Laws GST
    Provisional ITC reversal does not establish self-assessed GST liability, preventing refund rejection solely during a pending investigation.
    October 27, 2026   Case Laws Income Tax
    Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framewor...
    October 27, 2026   Case Laws Income Tax
    Time-bound disposal of first income-tax appeals treats prolonged pendency as genuine hardship and requires expeditious adjudication.
    October 27, 2026   Case Laws Income Tax
    Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure addit...
    October 27, 2026   Case Laws Income Tax
    Assessment revision cannot rest solely on unrecorded reasons where the Assessing Officer examined and accepted explanations on disputed claims.
    October 27, 2026   Case Laws Income Tax
    Rectification jurisdiction limits bar merits review, requiring a fresh lawful consideration of the rejected application.
    October 27, 2026   Case Laws Income Tax
    Charitable registration for real-estate development societies turns on objects viewed as a whole, not isolated member-welfare clauses.
    October 27, 2026   Case Laws Income Tax
    Search-derived material requires search-assessment proceedings, rendering reassessment notices based solely on that material jurisdictionally invalid.
    October 27, 2026   Case Laws Income Tax
    Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation...
    October 27, 2026   Case Laws Income Tax
    Foundational assessment orders: setting them aside for fresh assessment defeats dependent tax-evasion prosecution and resulting convictions.
    October 27, 2026   Case Laws Income Tax
    Reasonable cause for cash property-sale advances can preclude penalty despite prescribed-mode receipt requirements and technical contravention.
    October 27, 2026   Case Laws Income Tax
    TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Se...
    October 27, 2026   Case Laws Income Tax
    Related-party transaction filters and functional differences require exclusion of unreliable TNMM comparables in contact-centre service benchmarking.
    October 27, 2026   Case Laws Income Tax
    Transfer-pricing documentation penalty cannot survive where the underlying adjustment is deleted, and the Revenue challenge fails on consistent facts.
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October 27, 2026   Notifications Customs
Anti-dumping duty on Titanium Dioxide imports from China PR applies with producer-specific rates and commercial invoice certification requirements.
October 27, 2026   Notifications Customs
Anti-dumping duty on titanium dioxide imports from China PR is rescinded, while prior actions and omissions remain protected.
October 27, 2026   Circulars DGFT
Export factoring support now uses IEC identification, sets filing timelines, and permits limited concurrent interest-subvention claims.
October 27, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.
October 27, 2026   Case Laws GST
Timely Electronic Cash Ledger credit preserves amnesty relief despite later DRC-03A appropriation formalities for tax deposited within prescribed time.
October 27, 2026   Case Laws GST
GST on government-hired hotel accommodation requires operator registration, with tax payable separately by the hiring department beyond rent.
October 27, 2026   Case Laws GST
Provisional ITC reversal does not establish self-assessed GST liability, preventing refund rejection solely during a pending investigation.
October 27, 2026   Case Laws Income Tax
Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framework.
October 27, 2026   Case Laws Income Tax
Time-bound disposal of first income-tax appeals treats prolonged pendency as genuine hardship and requires expeditious adjudication.
October 27, 2026   Case Laws Income Tax
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure additions.
October 27, 2026   Case Laws Income Tax
Assessment revision cannot rest solely on unrecorded reasons where the Assessing Officer examined and accepted explanations on disputed claims.
October 27, 2026   Case Laws Income Tax
Rectification jurisdiction limits bar merits review, requiring a fresh lawful consideration of the rejected application.
October 27, 2026   Case Laws Income Tax
Charitable registration for real-estate development societies turns on objects viewed as a whole, not isolated member-welfare clauses.
October 27, 2026   Case Laws Income Tax
Search-derived material requires search-assessment proceedings, rendering reassessment notices based solely on that material jurisdictionally invalid.
October 27, 2026   Case Laws Income Tax
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation.
October 27, 2026   Case Laws Income Tax
Foundational assessment orders: setting them aside for fresh assessment defeats dependent tax-evasion prosecution and resulting convictions.
October 27, 2026   Case Laws Income Tax
Reasonable cause for cash property-sale advances can preclude penalty despite prescribed-mode receipt requirements and technical contravention.
October 27, 2026   Case Laws Income Tax
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Services
October 27, 2026   Case Laws Income Tax
Related-party transaction filters and functional differences require exclusion of unreliable TNMM comparables in contact-centre service benchmarking.
October 27, 2026   Case Laws Income Tax
Transfer-pricing documentation penalty cannot survive where the underlying adjustment is deleted, and the Revenue challenge fails on consistent facts.

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Home › Highlights › SEZ › 2026 › October, 2026 › This
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SEZ

The IT and IT-enabled services Special Economic Zone at Talwade...

SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.

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SEZ October 22, 2026 Notifications
The IT and IT-enabled services Special Economic Zone at Talwade Software Park is de-notified through rescission of its 2007 notification under the Special Economic Zones Rules, 2006. The rescission follows the developer's proposal, the State Government's no-objection certificate, and the Development Commissioner's recommendation. The entire notified SEZ area is removed from SEZ status, with post-de-notification land use to conform to State Government guidelines or master plans. The rescission preserves acts done and omissions occurring before it took effect.
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Acts Income Tax
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