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    March 19, 2026   Circulars Customs
    Return of export cargo procedures under Section 143AA allow BTT and transhipment after customs verification and cancellation actions.
    March 19, 2026   Circulars Customs
    LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.
    March 19, 2026   Circulars Customs
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    March 19, 2026   Circulars Customs
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    March 19, 2026   Case Laws GST
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    March 19, 2026   Case Laws GST
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    Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
    March 19, 2026   Case Laws GST
    Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
    March 19, 2026   Case Laws GST
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    March 19, 2026   Case Laws GST
    Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
    March 19, 2026   Case Laws GST
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    March 19, 2026   Case Laws GST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case Laws Income Tax
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    March 19, 2026   Case Laws Income Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case Laws Income Tax
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    March 19, 2026   Case Laws Income Tax
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March 19, 2026   Circulars Customs
Return of export cargo procedures under Section 143AA allow BTT and transhipment after customs verification and cancellation actions.
March 19, 2026   Circulars Customs
LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.
March 19, 2026   Circulars Customs
Re-import IGST recall permitted without prior commissioner approval, allowing Assistant/Deputy Commissioner reassessment to expedite clearance.
March 19, 2026   Circulars Customs
Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.
March 19, 2026   Case Laws GST
Writ Jurisdiction should not replace an available statutory appeal when delay is self caused; petition dismissed.
March 19, 2026   Case Laws GST
Delayed payment interest: administrative authority ordered to decide representation and pay admitted dues with interest.
March 19, 2026   Case Laws GST
Omission of statutory rule operates prospectively and lapses pending non final proceedings, enabling IGST refund processing.
March 19, 2026   Case Laws GST
Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
March 19, 2026   Case Laws GST
Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
March 19, 2026   Case Laws GST
Fair opportunity to be heard: adjudication may proceed on other materials if originals of seized documents are not relied upon.
March 19, 2026   Case Laws GST
Procedural fairness: order passed without reply quashed and remitted subject to conditional pre-deposit and filing of reply.
March 19, 2026   Case Laws GST
Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
March 19, 2026   Case Laws GST
Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
March 19, 2026   Case Laws GST
Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
March 19, 2026   Case Laws GST
Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
March 19, 2026   Case Laws Income Tax
Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
March 19, 2026   Case Laws Income Tax
Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
March 19, 2026   Case Laws Income Tax
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
March 19, 2026   Case Laws Income Tax
Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.

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Income Tax

Deemed dividend u/s.2(22)(e) - payments made through inter-se...

Inter-company payments not deemed shareholder dividends u/s 2(22)(e) of the Income Tax Act.

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Income Tax August 18, 2016 Case Laws AT
Deemed dividend u/s.2(22)(e) - payments made through inter-se transactions between the companies cannot be termed as any gratuitous payment to the assessee shareholder and, thus, the provisions of Section 2(22)(e) are not applicable in this case - AT
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