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    July 30, 2026   Case LawsMoney Laundering
    Proceeds of crime are foundational to money-laundering proceedings, which cannot continue after final discharge in the scheduled offence.
    July 30, 2026   Case LawsService Tax
    Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.
    July 30, 2026   Case LawsVAT / Sales Tax
    Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
    July 30, 2026   Case LawsVAT / Sales Tax
    Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.
    July 29, 2026   NotificationsSEZ
    SEZ bifurcation and partial de-notification restructure the Manikonda technology zone into two separately delineated IT-enabled services areas.
    July 29, 2026   NotificationsCustoms
    Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.
    July 29, 2026   NotificationsIncome Tax
    Specified income exemption for the real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.
    July 29, 2026   NotificationsIncome Tax
    Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
    July 29, 2026   NotificationsIncome Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
    July 29, 2026   Case LawsGST
    Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.
    July 29, 2026   Case LawsGST
    Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.
    July 29, 2026   Case LawsGST
    Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.
    July 29, 2026   Case LawsGST
    Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
    July 29, 2026   Case LawsGST
    Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
    July 29, 2026   Case LawsGST
    Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
    July 29, 2026   Case LawsIncome Tax
    Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
    July 29, 2026   Case LawsIncome Tax
    Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
    July 29, 2026   Case LawsIncome Tax
    Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investmen...
    July 29, 2026   Case LawsIncome Tax
    Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
    July 29, 2026   Case LawsIncome Tax
    Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
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    July 30, 2026   Case Laws Money Laundering
    Proceeds of crime are foundational to money-laundering proceedings, which cannot continue after final discharge in the scheduled offence.
    July 30, 2026   Case Laws Service Tax
    Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.
    July 30, 2026   Case Laws VAT / Sales Tax
    Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without supporting evidence.
    July 30, 2026   Case Laws VAT / Sales Tax
    Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.
    July 29, 2026   Notifications SEZ
    SEZ bifurcation and partial de-notification restructure the Manikonda technology zone into two separately delineated IT-enabled services areas.
    July 29, 2026   Notifications Customs
    Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.
    July 29, 2026   Notifications Income Tax
    Specified income exemption for the real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.
    July 29, 2026   Notifications Income Tax
    Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return filing.
    July 29, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
    July 29, 2026   Case Laws GST
    Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.
    July 29, 2026   Case Laws GST
    Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.
    July 29, 2026   Case Laws GST
    Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.
    July 29, 2026   Case Laws GST
    Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing deadline.
    July 29, 2026   Case Laws GST
    Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
    July 29, 2026   Case Laws GST
    Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
    July 29, 2026   Case Laws Income Tax
    Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
    July 29, 2026   Case Laws Income Tax
    Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
    July 29, 2026   Case Laws Income Tax
    Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investments are established.
    July 29, 2026   Case Laws Income Tax
    Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failures.
    July 29, 2026   Case Laws Income Tax
    Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.

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      Customs

      Seeks to amend Notification No.12/2012-Customs, dated the 17th...

      Amendment Allows Duty-Free Import of 5 Lakh Metric Tons of Raw Sugar Until June 12, 2017, Under TRQ.

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      CustomsApril 6, 2017Notifications
      Seeks to amend Notification No.12/2012-Customs, dated the 17th March, 2012, so as to allow duty free import of raw sugar upto a quantity of 5 lakh MT under Tariff Rate Quota (TRQ) upto and inclusive of 12th June 2017 - Notification
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