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    April 21, 2026   Case Laws Income Tax
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April 21, 2026   Case Laws Income Tax
Gratuity deduction under section 43B allowed where audited records and supporting ledgers proved actual payment.
April 21, 2026   Case Laws Income Tax
TNMM comparability requires idle capacity and working capital adjustments to reflect ramp-up conditions and actual operating cycle.
April 21, 2026   Case Laws Customs
Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
April 21, 2026   Case Laws Customs
Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
April 21, 2026   Case Laws Customs
Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
April 21, 2026   Case Laws Customs
Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
April 21, 2026   Case Laws Customs
Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
April 21, 2026   Case Laws Customs
Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
April 21, 2026   Case Laws Customs
Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
April 21, 2026   Case Laws IBC
Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
April 20, 2026   Notifications SEBI
REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
April 20, 2026   Notifications SEBI
Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
April 20, 2026   Circulars DGFT
Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
April 20, 2026   Circulars Customs
Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
April 20, 2026   Circulars Customs
Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
April 20, 2026   Case Laws GST
Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
April 20, 2026   Case Laws GST
Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
April 20, 2026   Case Laws GST
Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.

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Income Tax

Exemption U/s. 10A - AO noticed that that invoice issued on 31st...

Invoice Approved by STPI in FY 2010-11 Cannot Limit Section 10A Deduction for FY 2009-10.

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Income Tax October 26, 2015 Case Laws AT
Exemption U/s. 10A - AO noticed that that invoice issued on 31st March 2010 was cleared by STPI authority on 6 May 2010, i.e. in FY 2010-11, hence, the same cannot be considered as an export turnover for the FY. 2009-10. - AO’s intention seems to be to restrict deduction U/s. 10A, which is not permissible - AT
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Acts Income Tax
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