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    October 24, 2026   Case Laws Income Tax
    Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
    October 24, 2026   Case Laws Income Tax
    India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
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    Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
    October 24, 2026   Case Laws Income Tax
    Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor condi...
    October 24, 2026   Case Laws Customs
    Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
    October 24, 2026   Case Laws Customs
    Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
    October 24, 2026   Case Laws Companies Law
    Company-property summons overcome res judicata objections, while flawed e-bidding requires a fresh process to protect creditors.
    October 24, 2026   Case Laws Money Laundering
    PMLA bail safeguards permit release where foundational proof of criminal property and knowing involvement is absent.
    October 24, 2026   Case Laws Money Laundering
    Right to speedy trial supports bail in money-laundering proceedings when predicate-offence charges and trials remain unresolved.
    October 24, 2026   Case Laws Service Tax
    Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
    October 24, 2026   Case Laws VAT / Sales Tax
    Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
    October 23, 2026   Notes Customs
    Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
    October 23, 2026   Notes Customs
    Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
    October 23, 2026   Notes GST
    Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
    October 23, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditio...
    October 23, 2026   Circulars SEBI
    Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
    October 23, 2026   Case Laws GST
    Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
    October 23, 2026   Case Laws GST
    GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
    October 23, 2026   Case Laws GST
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October 24, 2026   Case Laws Income Tax
Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
October 24, 2026   Case Laws Income Tax
India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
October 24, 2026   Case Laws Income Tax
Foreign tax credit compliance supports treaty relief for United States taxes paid on salary and interest income.
October 24, 2026   Case Laws Income Tax
Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
October 24, 2026   Case Laws Income Tax
Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor conditions are met.
October 24, 2026   Case Laws Customs
Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
October 24, 2026   Case Laws Customs
Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
October 24, 2026   Case Laws Companies Law
Company-property summons overcome res judicata objections, while flawed e-bidding requires a fresh process to protect creditors.
October 24, 2026   Case Laws Money Laundering
PMLA bail safeguards permit release where foundational proof of criminal property and knowing involvement is absent.
October 24, 2026   Case Laws Money Laundering
Right to speedy trial supports bail in money-laundering proceedings when predicate-offence charges and trials remain unresolved.
October 24, 2026   Case Laws Service Tax
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalidate demands.
October 24, 2026   Case Laws VAT / Sales Tax
Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
October 23, 2026   Notes Customs
Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
October 23, 2026   Notes Customs
Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
October 23, 2026   Notes GST
Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
October 23, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditions.
October 23, 2026   Circulars SEBI
Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
October 23, 2026   Case Laws GST
Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
October 23, 2026   Case Laws GST
GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
October 23, 2026   Case Laws GST
Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.

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Service Tax

Cenvat credit - commission agents service would be cenvatable,...

Cenvat Credit for Commission Agents' Services Allowed; Includes 'Advertisement and Sale Promotion' Before April 2011 Definition Change.

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Service Tax November 23, 2013 Case Laws AT
Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during period prior to 1.4.2011 - AT
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Acts Income Tax
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