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    May 26, 2026   Case Laws Income Tax
    Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
    May 26, 2026   Case Laws Income Tax
    CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
    May 26, 2026   Case Laws Income Tax
    Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
    May 26, 2026   Case Laws Income Tax
    Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
    May 26, 2026   Case Laws Income Tax
    Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
    May 26, 2026   Case Laws Income Tax
    Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
    May 26, 2026   Case Laws Income Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case Laws Customs
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case Laws Customs
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case Laws Customs
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
    May 26, 2026   Case Laws Indian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   Notifications Customs
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   Notifications Customs
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
    May 25, 2026   Circulars DGFT
    TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
    May 25, 2026   Circulars Customs
    ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
    May 25, 2026   Circulars DGFT
    Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
    May 25, 2026   Case Laws GST
    Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
    May 25, 2026   Case Laws Income Tax
    Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
    May 25, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
    May 25, 2026   Case Laws Income Tax
    Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
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May 26, 2026   Case Laws Income Tax
Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
May 26, 2026   Case Laws Income Tax
CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
May 26, 2026   Case Laws Income Tax
Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
May 26, 2026   Case Laws Income Tax
Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
May 26, 2026   Case Laws Income Tax
Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
May 26, 2026   Case Laws Income Tax
Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
May 26, 2026   Case Laws Income Tax
Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
May 26, 2026   Case Laws Customs
Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
May 26, 2026   Case Laws Customs
Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
May 26, 2026   Case Laws Customs
Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.
May 26, 2026   Case Laws Indian Laws
Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
May 25, 2026   Notifications Customs
Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
May 25, 2026   Notifications Customs
Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
May 25, 2026   Circulars DGFT
TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
May 25, 2026   Circulars Customs
ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
May 25, 2026   Circulars DGFT
Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
May 25, 2026   Case Laws GST
Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
May 25, 2026   Case Laws Income Tax
Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
May 25, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
May 25, 2026   Case Laws Income Tax
Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.

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DGFT

Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. -...

Enhanced Rates for MEIS Items in Foreign Trade Policy 2015-20 to Continue Beyond June 30, 2018.

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DGFT May 12, 2018 Circulars
Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. - The rates for items under MEIS Appendix 3B / Service categories in Appendix 3D which were enhanced in the Mid Term Review are continued beyond 30.06.2018.
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Acts Income Tax
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