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    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
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    August 6, 2026   Circulars FEMA
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case Laws Income Tax
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    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.

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      Home› Highlights › Income Tax › 2015 › October, 2015 › This
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      Income Tax

      Taxation on amount received on family settlement - accrual of...

      Family Settlement Proceeds Not Taxable as Income; Property Existed at Partition with Members Holding Shares.

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      Income TaxOctober 26, 2015Case LawsAT
      Taxation on amount received on family settlement - accrual of income - entire property was in existence at the time of partition in which concerned family members were having their interest/shares, therefore, it was clearly a family settlement. Therefore, the family arrangement is not taxable - AT
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