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August 11, 2026   Case Laws Customs
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
August 11, 2026   Case Laws Customs
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
August 11, 2026   Case Laws Customs
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
August 11, 2026   Case Laws IBC
Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
August 11, 2026   Case Laws Service Tax
Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
August 11, 2026   Case Laws Service Tax
CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
August 11, 2026   Case Laws Central Excise
CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
August 10, 2026   Notifications Income Tax
Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
August 10, 2026   Circulars DGFT
Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
August 10, 2026   Circulars Customs
Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
August 10, 2026   Circulars Customs
Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
August 10, 2026   Case Laws GST
GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
August 10, 2026   Circulars Customs
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.
August 10, 2026   Case Laws GST
Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
August 10, 2026   Case Laws GST
Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
August 10, 2026   Case Laws GST
Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
August 10, 2026   Case Laws GST
Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
August 10, 2026   Case Laws GST
Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
August 10, 2026   Case Laws GST
Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
August 10, 2026   Case Laws GST
Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.

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Wealth-tax

Section 2(ea)(i)(4) of the W.T Act does not contemplate the...

Residential Property Use Not Limited to Residence, Exemption if Let Out 300+ Days per Year: Wealth-tax Act Sec 2(ea)(i)(4.

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Wealth-tax April 16, 2016 Case Laws AT
Section 2(ea)(i)(4) of the W.T Act does not contemplate the usage of residential property only for residential purpose. We find that this section only says the residential property that has been let out for a minimum period of three hundred days in a previous year is eligible for exemption. - AT
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Acts Income Tax
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