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    November 4, 2026   Case Laws Income Tax
    Transfer pricing comparables must reflect functional similarity, with diverse activities and asset profiles supporting exclusion from contract service...
    November 4, 2026   Case Laws Income Tax
    Foreign exchange gains require transaction nexus, while functional differences shape software service comparability in transfer pricing assessments.
    November 4, 2026   Case Laws Income Tax
    Agricultural land deductions cannot be revised for disagreement with a sustainable assessment; undisclosed farm income alone does not bar eligibility.
    November 4, 2026   Case Laws Income Tax
    Bagasse transfer pricing can rely on market quotations and adjusted tariff benchmarks rather than regulatory fuel prices alone.
    November 4, 2026   Case Laws Income Tax
    Reassessment of newly discovered escaped income remains possible without an addition on the original ground for reopening.
    November 4, 2026   Case Laws Income Tax
    Joint transfer-pricing remands can attract extended limitation through timely references, while intra-group services require prescribed arm's length b...
    November 4, 2026   Case Laws Income Tax
    TDS refunds after Vivad-se-Vishwas settlement depend on recognised excess payment, while verified excess recoveries are refundable.
    November 4, 2026   Case Laws Income Tax
    Satellite transmission services without customer control of equipment or access to the process do not constitute taxable royalty.
    November 4, 2026   Case Laws Income Tax
    Real income in electricity distribution excludes surcharges and regulatory assets without reasonably certain recovery, while deductions require return...
    November 4, 2026   Case Laws Customs
    Countervailing duty refunds depend on rebutting presumed passing on, with supported accounting certificates and invoices providing relevant evidence.
    November 4, 2026   Case Laws Customs
    Customs officer penalties for fraudulent exports require deliberate abetment and intent, not mere negligence in processing export documents.
    November 4, 2026   Case Laws Customs
    Brown rice protein classification follows specific cereal protein descriptions, while an incorrect tariff claim alone does not establish suppression.
    November 4, 2026   Case Laws Customs
    Court-directed customs deposits remain refundable outside duty refund limitation when imported goods are released without assessment.
    November 4, 2026   Case Laws Customs
    Unmarked gold seizures require objective grounds for reasonable belief before the reverse burden of proof can apply.
    November 4, 2026   Case Laws Customs
    Related-party import prices cannot be rejected solely because of the relationship without evidence that it influenced the price.
    November 4, 2026   Case Laws Companies Law
    Contempt for company bank account restraint breaches requires deliberate disobedience, while contempt appeals are limited to orders imposing punishmen...
    November 4, 2026   Case Laws IBC
    Personal guarantor insolvency objections to a minority debenture holder's authority are considered after the resolution professional's report.
    November 4, 2026   Case Laws IBC
    Recall for non-impleadment requires an adverse order and cannot replace an unavailed appeal in resolution-plan proceedings.
    November 4, 2026   Case Laws IBC
    Pre-existing operational debt disputes can prevent insolvency admission despite a delayed detailed response to the demand notice.
    November 4, 2026   Case Laws Money Laundering
    Money-laundering proceedings based solely on a quashed scheduled-offence FIR cannot survive, but may revive if predicate proceedings resume.
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November 4, 2026   Case Laws Income Tax
Transfer pricing comparables must reflect functional similarity, with diverse activities and asset profiles supporting exclusion from contract service comparisons.
November 4, 2026   Case Laws Income Tax
Foreign exchange gains require transaction nexus, while functional differences shape software service comparability in transfer pricing assessments.
November 4, 2026   Case Laws Income Tax
Agricultural land deductions cannot be revised for disagreement with a sustainable assessment; undisclosed farm income alone does not bar eligibility.
November 4, 2026   Case Laws Income Tax
Bagasse transfer pricing can rely on market quotations and adjusted tariff benchmarks rather than regulatory fuel prices alone.
November 4, 2026   Case Laws Income Tax
Reassessment of newly discovered escaped income remains possible without an addition on the original ground for reopening.
November 4, 2026   Case Laws Income Tax
Joint transfer-pricing remands can attract extended limitation through timely references, while intra-group services require prescribed arm's length benchmarking.
November 4, 2026   Case Laws Income Tax
TDS refunds after Vivad-se-Vishwas settlement depend on recognised excess payment, while verified excess recoveries are refundable.
November 4, 2026   Case Laws Income Tax
Satellite transmission services without customer control of equipment or access to the process do not constitute taxable royalty.
November 4, 2026   Case Laws Income Tax
Real income in electricity distribution excludes surcharges and regulatory assets without reasonably certain recovery, while deductions require return-based claims.
November 4, 2026   Case Laws Customs
Countervailing duty refunds depend on rebutting presumed passing on, with supported accounting certificates and invoices providing relevant evidence.
November 4, 2026   Case Laws Customs
Customs officer penalties for fraudulent exports require deliberate abetment and intent, not mere negligence in processing export documents.
November 4, 2026   Case Laws Customs
Brown rice protein classification follows specific cereal protein descriptions, while an incorrect tariff claim alone does not establish suppression.
November 4, 2026   Case Laws Customs
Court-directed customs deposits remain refundable outside duty refund limitation when imported goods are released without assessment.
November 4, 2026   Case Laws Customs
Unmarked gold seizures require objective grounds for reasonable belief before the reverse burden of proof can apply.
November 4, 2026   Case Laws Customs
Related-party import prices cannot be rejected solely because of the relationship without evidence that it influenced the price.
November 4, 2026   Case Laws Companies Law
Contempt for company bank account restraint breaches requires deliberate disobedience, while contempt appeals are limited to orders imposing punishment.
November 4, 2026   Case Laws IBC
Personal guarantor insolvency objections to a minority debenture holder's authority are considered after the resolution professional's report.
November 4, 2026   Case Laws IBC
Recall for non-impleadment requires an adverse order and cannot replace an unavailed appeal in resolution-plan proceedings.
November 4, 2026   Case Laws IBC
Pre-existing operational debt disputes can prevent insolvency admission despite a delayed detailed response to the demand notice.
November 4, 2026   Case Laws Money Laundering
Money-laundering proceedings based solely on a quashed scheduled-offence FIR cannot survive, but may revive if predicate proceedings resume.

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GST - States

Eligible government entities and notified institutions may...

GST exemptions and valuation rules clarify treatment of grant-funded research, vehicle lease recoveries, bank fund transfers and co-lending.

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GST - States November 4, 2026 Circulars
Eligible government entities and notified institutions may support the GST exemption for grant-funded research and development with a certificate from their head distinguishing it from consultancy. Services imported without consideration by Indian establishments of foreign shipping companies from overseas related persons or establishments are exempt from 1 November 2026; GST payments for 1 July 2017 to 31 October 2026 are regularised on an as-is-where-is basis. Vehicle lessors' recoveries for registration, insurance and incidental costs form part of the composite lease supply and attract its GST rate. TRAI is not Government under GST law. Notional interest on loans or advances under banks' fund transfer pricing qualifies for the interest exemption. NBFC lending services to banks under co-lending arrangements are taxable at the value specified in the contract.
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