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July 15, 2026   Notifications DGFT
Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
July 15, 2026   Notifications Income Tax
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
July 15, 2026   Notifications Income Tax
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
July 15, 2026   Circulars DGFT
Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
July 15, 2026   Circulars DGFT
Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
July 15, 2026   Circulars DGFT
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
July 15, 2026   Circulars DGFT
Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
July 15, 2026   Circulars Customs
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
July 15, 2026   Case Laws GST
Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
July 15, 2026   Case Laws GST
Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
July 15, 2026   Case Laws GST
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
July 15, 2026   Case Laws GST
Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
July 15, 2026   Case Laws GST
Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
July 15, 2026   Case Laws Income Tax
Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
July 15, 2026   Case Laws Income Tax
Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
July 15, 2026   Case Laws Income Tax
Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
July 15, 2026   Case Laws Income Tax
Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
July 15, 2026   Case Laws Income Tax
Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
July 15, 2026   Case Laws Income Tax
Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
July 15, 2026   Case Laws Income Tax
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.

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Income Tax

Condonation of delay - against two order for penalty U/s. 271AAA...

Appeal Filed Against Penalty Orders u/ss 271AAA and 271(1)(c); Delay Deemed a Corrected Technical Mistake.

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Income Tax June 5, 2019 Case Laws AT
Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was filed - no undue advantage has been derived by the assessee by filing the appeal late and no vested right of the Revenue can be said to have been disturbed in case the delay is condoned - the mistake at best can be said to be a technical mistake which stands corrected
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Acts Income Tax
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