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    May 12, 2026   Circulars DGFT
    Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
    May 12, 2026   Circulars DGFT
    Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
    May 12, 2026   Case Laws GST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case Laws GST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case Laws GST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case Laws GST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case Laws GST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case Laws GST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case Laws GST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 12, 2026   Case Laws Income Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case Laws Income Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case Laws Income Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case Laws Income Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
    May 12, 2026   Case Laws Income Tax
    Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
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May 12, 2026   Circulars DGFT
Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
May 12, 2026   Circulars DGFT
Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
May 12, 2026   Case Laws GST
Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
May 12, 2026   Case Laws GST
GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
May 12, 2026   Case Laws GST
GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
May 12, 2026   Case Laws GST
Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
May 12, 2026   Case Laws GST
Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
May 12, 2026   Case Laws GST
Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
May 12, 2026   Case Laws GST
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
May 12, 2026   Case Laws GST
Coursera user licences classified as licensing services, not education service, so the exemption was denied.
May 12, 2026   Case Laws GST
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
May 12, 2026   Case Laws Income Tax
Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
May 12, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
May 12, 2026   Case Laws Income Tax
Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
May 12, 2026   Case Laws Income Tax
Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
May 12, 2026   Case Laws Income Tax
Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
May 12, 2026   Case Laws Income Tax
Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
May 12, 2026   Case Laws Income Tax
Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
May 12, 2026   Case Laws Income Tax
Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
May 12, 2026   Case Laws Income Tax
DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.

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Income Tax

Imposition of late filing fee u/s 234E - late filing of TDS...

No Penalty for Late TDS Returns Filed Before Section 200A(1) Amendment; Changes Apply Only Prospectively.

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Income Tax May 29, 2018 Case Laws AT
Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not having retrospective effect - no penalty.
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