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    July 15, 2026   NotificationsDGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
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    July 15, 2026   Case LawsGST
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    Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
    July 15, 2026   Notifications Income Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   Circulars DGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
    July 15, 2026   Circulars DGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
    July 15, 2026   Case Laws GST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case Laws GST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case Laws GST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
    July 15, 2026   Case Laws Income Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case Laws Income Tax
    Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
    July 15, 2026   Case Laws Income Tax
    Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
    July 15, 2026   Case Laws Income Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
    July 15, 2026   Case Laws Income Tax
    Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
    July 15, 2026   Case Laws Income Tax
    Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.

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      Income Tax

      TDS on hiring of pipeline for transportation of gas - TDS u/s...

      TDS on Gas Pipeline Hire: Section 194C Applies to Third-Party Transport Charges, Not Section 194I.

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      Income TaxMay 4, 2015Case LawsAT
      TDS on hiring of pipeline for transportation of gas - TDS u/s 194C or u/s 194I - wherever transportation of gas is made by third person apart from seller of gas, transportation charges paid by buyer to transporter shall be governed by provisions of section 194C - AT
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