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April 3, 2026   Circulars FEMA
Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.
April 3, 2026   Circulars Customs
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgment.
April 3, 2026   Circulars FEMA
Guarantee reporting under FEMA now uses prescribed return forms, quarterly submission timelines and transaction numbering for authorised dealer banks.
April 3, 2026   Circulars Customs
Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.
April 3, 2026   Circulars Customs
Entry Inwards streamlined for vessel discharge as Customs delinks boarding formalities from cargo commencement.
April 3, 2026   Case Laws GST
GST registration cancellation may be restored on filing pending returns and clearing dues, interest and late fee.
April 3, 2026   Case Laws GST
Alternative remedy and factual adjudication bar merits review in IGST adjustment dispute, with appeal left open
April 3, 2026   Case Laws GST
Improper service of notice at old address violates natural justice; HC quashes proceedings and remands for fresh adjudication.
April 3, 2026   Case Laws GST
Real estate anti-profiteering methodology upheld, with purchase-value ITC comparison showing no additional GST benefit to pass on.
April 3, 2026   Case Laws Income Tax
Reassessment notice service and natural justice failure led to setting aside assessment despite timely issuance of notice.
April 3, 2026   Case Laws Income Tax
Assessment order limitation turns on signature date, not mere dating; late digital signing rendered the demand time-barred and invalid.
April 3, 2026   Case Laws Income Tax
Real income rule bars taxation of unrealised mark-to-market gains on forward derivative contracts until maturity.
April 3, 2026   Case Laws Income Tax
Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.
April 3, 2026   Case Laws Income Tax
Debatable transfer pricing addition after High Court admission meant penalty under section 271(1)(c) was not leviable.
April 3, 2026   Case Laws Income Tax
Audit report requirement on invalid return was remanded for merits-based verification of business income and consequential relief.
April 3, 2026   Case Laws Income Tax
Genuine CCD transactions and capital loss set-off upheld where tax avoidance was not proved beyond suspicion.
April 3, 2026   Case Laws Income Tax
Suspicion Cannot Replace Proof in Labour Charge Disallowance, as ITAT Deletes Ad Hoc Addition
April 3, 2026   Case Laws Income Tax
Carting expense disallowance failed where separate billing and accounting evidence disproved any double claim presumption.
April 3, 2026   Case Laws Income Tax
Goodwill depreciation, reassessment limitation, and invalid assessment name issues led ITAT to dismiss the Revenue's challenge.
April 3, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD protects declared business sales from being treated as bogus on mere suspicion.

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Income Tax

TDS u/s 194C - liability to deduct tax at source on the payments...

TDS Not Applicable on Payments Based on Square Footage for Property Purchases u/s 194C: Not a Works Contract.

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Income Tax June 27, 2018 Case Laws AT
TDS u/s 194C - liability to deduct tax at source on the payments made to developers/contractors - the payments for the purchase of the sites was calculated on sq. ft. area of the property - contract for purchase of property cannot be equated with works contract.
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Acts Income Tax
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