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    August 11, 2026   Case Laws Customs
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August 11, 2026   Case Laws Customs
Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
August 11, 2026   Case Laws Customs
SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
August 11, 2026   Case Laws Customs
Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
August 11, 2026   Case Laws Customs
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
August 11, 2026   Case Laws Customs
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
August 11, 2026   Case Laws Customs
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
August 11, 2026   Case Laws IBC
Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
August 11, 2026   Case Laws Service Tax
Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
August 11, 2026   Case Laws Service Tax
CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
August 11, 2026   Case Laws Central Excise
CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
August 10, 2026   Notifications Income Tax
Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
August 10, 2026   Circulars DGFT
Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
August 10, 2026   Circulars Customs
Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
August 10, 2026   Circulars Customs
Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
August 10, 2026   Case Laws GST
GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
August 10, 2026   Circulars Customs
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.
August 10, 2026   Case Laws GST
Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
August 10, 2026   Case Laws GST
Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
August 10, 2026   Case Laws GST
Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
August 10, 2026   Case Laws GST
Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.

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Income Tax

TDS u/s 192 - Addition u/s 17(2(v) - income from salary -...

Assessing Officer's TDS Liability Decision Overruled for Medical Expenses Abroad u/ss 192 and 17(2)(v.

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Income Tax October 13, 2018 Case Laws AT
TDS u/s 192 - Addition u/s 17(2(v) - income from salary - perquisite - expenditure incurred for medical treatment of an employee incurred outside India - Both the reasons cited by the AO for holding the appellant liable for TDS are not relevant.
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Acts Income Tax
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