Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.

Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed

Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.

Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.

Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation

Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.

Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure

IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time

Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.

Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.

Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved

FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations

Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.

Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.

Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000

GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.

GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts

Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...

Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.