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    July 18, 2026   Case Laws Income Tax
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    July 18, 2026   Case Laws Customs
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    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
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    July 17, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   Notifications Central Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   Notifications Central Excise
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    July 17, 2026   Circulars DGFT
    Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
    July 17, 2026   Circulars Customs
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    July 17, 2026   Circulars GST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
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July 18, 2026   Case Laws Income Tax
BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
July 18, 2026   Case Laws Customs
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
July 18, 2026   Case Laws Customs
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
July 18, 2026   Case Laws Customs
Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty unsustainable.
July 18, 2026   Case Laws Customs
In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
July 18, 2026   Case Laws IBC
Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
July 18, 2026   Case Laws IBC
Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
July 18, 2026   Case Laws Money Laundering
Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
July 18, 2026   Case Laws VAT / Sales Tax
Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
July 17, 2026   Notifications Customs
All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
July 17, 2026   Notifications Income Tax
Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
July 17, 2026   Notifications Income Tax
Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.
July 17, 2026   Notifications Income Tax
Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.
July 17, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
July 17, 2026   Notifications Central Excise
Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
July 17, 2026   Notifications Central Excise
Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
July 17, 2026   Notifications Customs
India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imports.
July 17, 2026   Circulars DGFT
Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
July 17, 2026   Circulars Customs
Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.
July 17, 2026   Circulars GST - States
GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.

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Central Excise

Length of Galleries to be taken into consideration or not while...

In determining the annual capacity of a stenter, the length of galleries should not be considered.

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Central Excise December 18, 2013 Case Laws AT
Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT
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Acts Income Tax
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