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    August 19, 2026   Notifications DGFT
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August 19, 2026   Notifications DGFT
Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
August 19, 2026   Circulars SEBI
Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
August 19, 2026   Case Laws GST
Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
August 19, 2026   Case Laws GST
Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
August 19, 2026   Case Laws GST
Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
August 19, 2026   Case Laws GST
Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
August 19, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
August 19, 2026   Case Laws GST
Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
August 19, 2026   Case Laws GST
Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
August 19, 2026   Case Laws GST
Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
August 19, 2026   Case Laws Income Tax
Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
August 19, 2026   Case Laws Income Tax
Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
August 19, 2026   Case Laws Income Tax
Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
August 19, 2026   Case Laws Income Tax
Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
August 19, 2026   Case Laws Income Tax
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
August 19, 2026   Case Laws Income Tax
Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
August 19, 2026   Case Laws Income Tax
Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
August 19, 2026   Case Laws Income Tax
Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
August 19, 2026   Case Laws Income Tax
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
August 19, 2026   Case Laws Income Tax
Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.

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Customs

Duty free advance authorization - regularization of bonafide...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

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Customs December 23, 2019 Case Laws AT
Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide default in fulfilling export obligation and it would naturally not apply to the cases where there is no default like in the instant case.
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Acts Income Tax
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