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October 10, 2026   Case Laws Income Tax
Business loan waiver qualifies as a revenue loss when the advance is integral to ordinary business activity.
October 10, 2026   Case Laws Income Tax
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for general insurers.
October 10, 2026   Case Laws Benami Property
Benami procedural amendments apply retrospectively, while enhanced penalties remain prospective and voluntary statements can establish beneficial ownership.
October 10, 2026   Case Laws Customs
Reasonable belief in gold seizures limits confiscation where foreign origin, illicit importation, and conscious involvement remain unproved.
October 10, 2026   Case Laws Customs
Re-import duty exemption requires re-export of the same repaired goods, not substitution with newly manufactured exports.
October 10, 2026   Case Laws Customs
Pre-amendment IGST interest: payments without statutory authority are deposits, placing their refund outside the duty-refund limitation period.
October 10, 2026   Case Laws Customs
Undisposed extension applications under project-import rules may preserve nil-duty eligibility when finalisation documents precede departmental notices.
October 10, 2026   Case Laws Companies Law
Disputed shareholder buy-out valuation prompts interim stay, while minority board representation directions remain temporarily preserved.
October 10, 2026   Case Laws Companies Law
Individual standing in representative company proceedings fails where class remedies exist, and concluded hearings cannot be reopened unilaterally.
October 10, 2026   Case Laws SEBI
Former director liability for investor refunds survives resignation when recovery implements final directions affirmed on appeal.
October 10, 2026   Case Laws SEBI
Inspection rights cover relied-upon regulatory records, not unrestricted access to confidential bank portal and electronic data.
October 10, 2026   Case Laws IBC
IBC clean slate permits defensive set-off but preserves debtor claims and excludes CIRP moratorium from arbitral limitation.
October 9, 2026   Notifications Customs
Dabhol Port customs designation now covers LNG, power-project cargo, shipyard imports, repairs and exports at the designated port.
October 9, 2026   Notifications Indian Laws
Verifiable consent and data audit obligations are clarified through targeted textual corrections to the Digital Personal Data Protection Act.
October 9, 2026   Circulars Customs
Compulsory registration for smartphone screen protectors begins after conformity with the prescribed Indian Standard becomes mandatory.
October 9, 2026   Circulars SEBI
ISIN maturity caps for privately placed debt expand, with separate limits, legacy grandfathering, and exclusions for specified instruments.
October 9, 2026   Circulars SEBI
Credit Risk-o-Meter disclosure becomes mandatory across debt-security offer materials, advertisements, and bond platforms using colour-coded ratings.
October 9, 2026   Notes Income Tax
Automated allocation governs reassessment notices, while retrospective validation cannot override unamended faceless jurisdictional requirements under the statutory scheme.
October 9, 2026   Notes GST
Doctrine of merger distinguishes refusal of special leave from appellate adjudication, preserving review and remanded proceedings where appropriate.
October 9, 2026   Notes Indian Laws
NDPS commercial-quantity bail requires separate findings on non-guilt and future offending, with trial delay assessed within Section 37.

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Drawing of samples for the purpose of grant of drawback -...

Senior Customs Officers to Decide on Sample Collection for Export Consignment Assessment and Drawback Eligibility.

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Customs November 30, 2017 Circulars
Drawing of samples for the purpose of grant of drawback - Wherever export consignments are selected for assessment or examination, the officer of Customs not below the rank of Assistant or Deputy Commissioner of Customs would determine the need to draw sample on merits of each case.
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