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    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case Laws Customs
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 29, 2026   Case Laws Customs
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    April 29, 2026   Case Laws Customs
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    April 29, 2026   Case Laws Customs
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    April 29, 2026   Case Laws Companies Law
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
    April 29, 2026   Case Laws IBC
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    April 29, 2026   Case Laws IBC
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    April 29, 2026   Case Laws IBC
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
    April 28, 2026   Circulars FEMA
    OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.
    April 28, 2026   Circulars Customs
    SEZ to DTA clearances treated as imports for drawback on re-export of duty-paid goods under customs law.
    April 28, 2026   Case Laws GST
    Approved resolution plan barred continued recovery action and compelled unblocking of input tax credit.
    April 28, 2026   Case Laws GST
    Consideration of audit report in input tax credit dispute led to remand for fresh adjudication.
    April 28, 2026   Case Laws GST
    Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.
    April 28, 2026   Case Laws GST
    Writ jurisdiction for lack of officer competence under GST upheld; adjudication quashed for absence of proper authorisation.
    April 28, 2026   Case Laws GST
    Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
    April 28, 2026   Case Laws GST
    GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
    April 28, 2026   Case Laws GST
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
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April 29, 2026   Case Laws Income Tax
TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
April 29, 2026   Case Laws Customs
Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
April 29, 2026   Case Laws Customs
Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
April 29, 2026   Case Laws Customs
Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
April 29, 2026   Case Laws Customs
Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
April 29, 2026   Case Laws Companies Law
Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
April 29, 2026   Case Laws IBC
Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
April 29, 2026   Case Laws IBC
Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
April 29, 2026   Case Laws IBC
Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
April 28, 2026   Circulars FEMA
OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.
April 28, 2026   Circulars Customs
SEZ to DTA clearances treated as imports for drawback on re-export of duty-paid goods under customs law.
April 28, 2026   Case Laws GST
Approved resolution plan barred continued recovery action and compelled unblocking of input tax credit.
April 28, 2026   Case Laws GST
Consideration of audit report in input tax credit dispute led to remand for fresh adjudication.
April 28, 2026   Case Laws GST
Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.
April 28, 2026   Case Laws GST
Writ jurisdiction for lack of officer competence under GST upheld; adjudication quashed for absence of proper authorisation.
April 28, 2026   Case Laws GST
Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
April 28, 2026   Case Laws GST
GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
April 28, 2026   Case Laws GST
Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.

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DGFT

List of items not allowed for import under Export From India...

Import Restrictions Lifted: All Items Under Export From India Schemes, Chapter 3, Now Free for Import per Appendix-3A.

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DGFT August 9, 2018 Act-Rules
List of items not allowed for import under Export From India Schemes under Chapter 3 - All items removed - Now there is no restriction as per Appendix-3A
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Acts Income Tax
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