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    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
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    August 6, 2026   Circulars FEMA
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.

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      Income Tax

      Assessment u/s 153A - As per section 292C,, the loose sheets,...

      Section 153A: Presumption of Ownership for Documents Found During Searches Limited to Assessee's Premises Only.

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      Income TaxDecember 29, 2019Case LawsAT
      Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee, where the search or survey is conducted - But, since search was conducted at the premises of other person, presumption u/s 292C not applicable to the assessee.
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