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    April 2, 2026   Notifications Income Tax
    PAN correction forms and filing procedures prescribed for individuals and non-individuals, with mandatory document and Aadhaar requirements.
    April 2, 2026   Notifications Customs
    SEZ-to-DTA relief window grants concessional customs duty for manufactured goods, subject to value-addition and export-linked limits.
    April 2, 2026   Notifications Customs
    India-Mauritius CECPA tariff concessions updated through revised customs rates for specified goods.
    April 2, 2026   Notifications Customs
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    April 2, 2026   Notifications Customs
    Re-import exemption for exported goods updated with risk-based treatment for eligible courier-mode imports.
    April 2, 2026   Notifications Income Tax
    GAAR carve-out for pre-2017 investment transfers clarified under amended income-tax rules.
    April 2, 2026   Circulars DGFT
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    April 2, 2026   Circulars Customs
    Faceless assessment for SEZ-to-DTA Bills of Entry brings RMS routing while existing SEZ compliance remains unchanged.
    April 2, 2026   Circulars Customs
    International transhipment of FCL and LCL cargo permitted from all ports and airports under streamlined Customs procedures.
    April 2, 2026   Circulars Customs
    Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.
    April 2, 2026   Circulars Customs
    Customs duty payment via payment aggregator expands digital options, adds UPI and broader internet banking access.
    April 2, 2026   Circulars Customs
    International transhipment facilitation for FCL/LCL cargo from Bengaluru, with a nodal officer appointed for expedited customs processing.
    April 2, 2026   Case Laws GST
    Alternate statutory remedy bars writ relief where GST appeal issues and missing record prevent proper judicial scrutiny.
    April 2, 2026   Case Laws GST
    Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
    April 2, 2026   Case Laws GST
    GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
    April 2, 2026   Case Laws GST
    Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
    April 2, 2026   Case Laws GST
    Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
    April 2, 2026   Case Laws GST
    Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
    April 2, 2026   Case Laws GST
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
    April 2, 2026   Case Laws GST
    Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
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April 2, 2026   Notifications Income Tax
PAN correction forms and filing procedures prescribed for individuals and non-individuals, with mandatory document and Aadhaar requirements.
April 2, 2026   Notifications Customs
SEZ-to-DTA relief window grants concessional customs duty for manufactured goods, subject to value-addition and export-linked limits.
April 2, 2026   Notifications Customs
India-Mauritius CECPA tariff concessions updated through revised customs rates for specified goods.
April 2, 2026   Notifications Customs
India-UAE CEPA customs concessions expanded with revised duty rates, quotas and vehicle-specific import entries.
April 2, 2026   Notifications Customs
Re-import exemption for exported goods updated with risk-based treatment for eligible courier-mode imports.
April 2, 2026   Notifications Income Tax
GAAR carve-out for pre-2017 investment transfers clarified under amended income-tax rules.
April 2, 2026   Circulars DGFT
Expedited EODC issuance drive under Advance Authorisation and EPCG extended to clear old pending cases and reduce compliance burden.
April 2, 2026   Circulars Customs
Faceless assessment for SEZ-to-DTA Bills of Entry brings RMS routing while existing SEZ compliance remains unchanged.
April 2, 2026   Circulars Customs
International transhipment of FCL and LCL cargo permitted from all ports and airports under streamlined Customs procedures.
April 2, 2026   Circulars Customs
Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.
April 2, 2026   Circulars Customs
Customs duty payment via payment aggregator expands digital options, adds UPI and broader internet banking access.
April 2, 2026   Circulars Customs
International transhipment facilitation for FCL/LCL cargo from Bengaluru, with a nodal officer appointed for expedited customs processing.
April 2, 2026   Case Laws GST
Alternate statutory remedy bars writ relief where GST appeal issues and missing record prevent proper judicial scrutiny.
April 2, 2026   Case Laws GST
Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
April 2, 2026   Case Laws GST
GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
April 2, 2026   Case Laws GST
Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
April 2, 2026   Case Laws GST
Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
April 2, 2026   Case Laws GST
Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
April 2, 2026   Case Laws GST
Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
April 2, 2026   Case Laws GST
Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.

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Income Tax

Levy of penalty under section 272A(2)(k) - TDS return not filed...

Penalty u/s 272A(2)(k) for Late TDS Return Set Aside After Assessee's Explanation Considered.

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Income Tax June 2, 2016 Case Laws AT
Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is not mandatory in each and every case and depends upon facts of the case, therefore, considering the explanation of the assessee, levy of penalty set aside - AT
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Acts Income Tax
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