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    April 4, 2026   Notifications Income Tax
    India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
    April 4, 2026   Circulars Customs
    Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowle...
    April 4, 2026   Circulars Customs
    Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
    April 4, 2026   Case Laws GST
    Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
    April 4, 2026   Case Laws GST
    GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
    April 4, 2026   Case Laws GST
    Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
    April 4, 2026   Case Laws GST
    Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
    April 4, 2026   Case Laws GST
    Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
    April 4, 2026   Case Laws GST
    NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
    April 4, 2026   Case Laws GST
    Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
    April 4, 2026   Case Laws GST
    Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
    April 4, 2026   Case Laws GST
    Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
    April 4, 2026   Case Laws GST
    GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
    April 4, 2026   Case Laws GST
    Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
    April 4, 2026   Case Laws Income Tax
    Limited appellate interference in condonation of delay upheld where the Tribunal acted on sufficient cause and substantial justice.
    April 4, 2026   Case Laws Income Tax
    Revision under section 264 is maintainable against a penalty order; penalty fails where no under-reported income is shown.
    April 4, 2026   Case Laws Income Tax
    Limitation for fresh assessment after remand barred further demand when no order was passed within time.
    April 4, 2026   Case Laws Income Tax
    Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.
    April 4, 2026   Case Laws Income Tax
    Transfer pricing reimbursements and royalty: cost-to-cost evidence sustained relief, while unsupported advertising reimbursement was disallowed.
    April 4, 2026   Case Laws Income Tax
    Educational institution exemption allowed where school receipts stayed within the statutory threshold under section 10(23C)(iiiad).
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April 4, 2026   Notifications Income Tax
India-Japan tax collection assistance memorandum notified for effect in India from 8 July 2025.
April 4, 2026   Circulars Customs
Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.
April 4, 2026   Circulars Customs
Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.
April 4, 2026   Case Laws GST
Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
April 4, 2026   Case Laws GST
GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
April 4, 2026   Case Laws GST
Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
April 4, 2026   Case Laws GST
Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
April 4, 2026   Case Laws GST
Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
April 4, 2026   Case Laws GST
NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
April 4, 2026   Case Laws GST
Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
April 4, 2026   Case Laws GST
Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
April 4, 2026   Case Laws GST
Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
April 4, 2026   Case Laws GST
GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
April 4, 2026   Case Laws GST
Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
April 4, 2026   Case Laws Income Tax
Limited appellate interference in condonation of delay upheld where the Tribunal acted on sufficient cause and substantial justice.
April 4, 2026   Case Laws Income Tax
Revision under section 264 is maintainable against a penalty order; penalty fails where no under-reported income is shown.
April 4, 2026   Case Laws Income Tax
Limitation for fresh assessment after remand barred further demand when no order was passed within time.
April 4, 2026   Case Laws Income Tax
Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.
April 4, 2026   Case Laws Income Tax
Transfer pricing reimbursements and royalty: cost-to-cost evidence sustained relief, while unsupported advertising reimbursement was disallowed.
April 4, 2026   Case Laws Income Tax
Educational institution exemption allowed where school receipts stayed within the statutory threshold under section 10(23C)(iiiad).

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DGFT

The period for installation and operationalisation of Radiation...

Deadline Extended for Radiation Portal Monitors and Container Scanners Installation at Ports to June 30, 2019.

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DGFT March 23, 2019 Circulars
The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner in the designated ports is extended up to 30.06.2019.
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Acts Income Tax
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