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April 11, 2026   Circulars DGFT
Restricted import quota procedure notified for CPC and RPC allocations for aluminium and CPC manufacturing units in FY 2026-27.
April 11, 2026   Circulars Customs
Validity extension for diverted break bulk cargo transhipment procedure, with a nodal officer designated for implementation.
April 11, 2026   Circulars Customs
System-based e-Scheduling streamlines import cargo examination with automated slots, rescheduling controls, and mandatory stakeholder use.
April 11, 2026   Circulars GST - States
GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
April 11, 2026   Circulars GST
GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.
April 11, 2026   Circulars GST
GSTAT Judicial Members designated as Vice Presidents of State Benches under the CGST Act, formalising bench leadership.
April 11, 2026   Circulars GST - States
Kolkata Bench GSTAT begins functioning, with appeals from specified jurisdictions now to be filed there under the prescribed procedure.
April 11, 2026   Circulars GST
Lenient GSTAT appeal scrutiny eases initial filing defects and clarifies certification rules for digital and scanned documents.
April 11, 2026   Case Laws GST
Natural justice bars GST registration cancellation without considering the taxpayer's reply before adverse action.
April 11, 2026   Case Laws GST
Natural justice requires consideration of objections before an adverse order under Section 129(3); ignored objections vitiate the decision.
April 11, 2026   Case Laws Customs
Provisional release conditions: bank guarantee requirement rejected where classification rested on ambiguous testing and visual inspection.
April 11, 2026   Case Laws GST
Adjudication passed despite interim restraint can be withdrawn, with the show cause notice remitted for fresh hearing.
April 11, 2026   Case Laws GST
GST appeal limitation and electronic order upload: High Court quashes rejection and remits matter for merits consideration.
April 11, 2026   Case Laws Income Tax
Revised return can replace the original return and permit a change from SLM to WDV depreciation when omissions are bona fide.
April 11, 2026   Case Laws Income Tax
TDS on discounted lottery ticket sales is not commission where the transaction is principal-to-principal and no payment is credited.
April 11, 2026   Case Laws Income Tax
Reassessment cannot rest on unverified third-party material without a direct nexus to the assessee; reopening quashed.
April 11, 2026   Case Laws Income Tax
Natural justice in faceless assessment: truncated video-conference notice and denial of reasonable hearing led to remand.
April 11, 2026   Case Laws Income Tax
Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
April 11, 2026   Case Laws Income Tax
Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credit activities.
April 11, 2026   Case Laws Income Tax
Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.

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Income Tax

Deduction u/s. 35D - eligibility - Share Issue Expenditure -...

Claimants Must Prove Industrial Expansion for Deduction on Share Issue Costs u/s 35D.

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Income Tax January 5, 2019 Case Laws AT
Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim.
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Acts Income Tax
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