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    August 7, 2026   Notifications Customs
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   Circulars DGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    August 7, 2026   Circulars Customs
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
    Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
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    August 7, 2026   Case Laws GST
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    August 7, 2026   Case Laws GST
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    August 7, 2026   Case Laws Income Tax
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    August 7, 2026   Case Laws Income Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case Laws Income Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    August 7, 2026   Case Laws Income Tax
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    August 7, 2026   Case Laws Income Tax
    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.

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      Home› Highlights › Income Tax › 2016 › February, 2016 › This
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      Income Tax

      The Central subsidy given for installing the food processing...

      Central Subsidy for Food Processing Units is Industry-Specific, Not Asset-Specific, and Shouldn't Count as Income.

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      Income TaxFebruary 25, 2016Case LawsAT
      The Central subsidy given for installing the food processing units in the specified areas is not asset specific but is industry specific. Therefore, it cannot be treated as income of the assessee. - AT
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