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October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.
October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.
October 17, 2026   Case Laws GST
Forum shopping in bail proceedings led to fresh merits consideration after parallel remedies and adverse orders were withheld.
October 17, 2026   Case Laws GST
Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm's affairs.
October 17, 2026   Case Laws GST
Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
October 17, 2026   Case Laws GST
Effective GST notice service requires meaningful delivery, with defective portal-only notice leading to fresh adjudication after hearing.
October 17, 2026   Case Laws GST
IGST refunds for exports under manual shipping bills fall within Customs processing jurisdiction, requiring consideration under Rule 96(3).
October 17, 2026   Case Laws GST
Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
October 17, 2026   Case Laws GST
IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
October 17, 2026   Case Laws GST
Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.

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Home › Highlights › Income Tax › 2012 › May, 2012 › This
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Income Tax

Agricultural income Vs. Business income - Sale of palm oil - ...

High Court Rules Palm Oil Extraction as Business Income, Not Agricultural; Affects Tax Exemptions Under Income Tax Laws.

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Income Tax May 21, 2012 Case Laws HC
Agricultural income Vs. Business income - Sale of palm oil - activity of extracting crude palm oil from palm pericarp(fruit portion excluding the kernel) and also from the kernel - not an agriculture income - HC
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