Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.

Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.

Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.

Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.

Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.

India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imp...

Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.

Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.

GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.

Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.

Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.

Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.

Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.

Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.

Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.

Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.

Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...

Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.

Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...

Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.