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October 29, 2026   Notifications Customs
Customs duty and import tax schedule revised, removing specified entries and narrowing defence-goods coverage until expiry.
October 29, 2026   Notifications GST
GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow accounts.
October 29, 2026   Notifications GST
Escrow-based Union Territory tax payment applies to Toll-Operate-Transfer concessionaires' operation and maintenance services from November 2026.
October 29, 2026   Notifications GST
E-commerce operator GST liability covers delivery services, excluding suppliers required to obtain regular GST registration.
October 29, 2026   Notifications GST
Electronic commerce operator tax liability for inter-State delivery services is revised, subject to a supplier registration exception.
October 29, 2026   Notifications GST
Reverse charge mechanism notification replaces a table reference, revising the specified recipient entry from the effective date.
October 29, 2026   Notifications GST
Reverse charge integrated tax table entry for specified services is revised under the amended notification.
October 29, 2026   Notifications GST
IGST service exemptions expand for shipping imports, toll rights, coffee curing and specified regional helicopter travel.
October 29, 2026   Notifications GST
GST TDS on specified scrap and used cooking oil applies to registered recipients from November 2026.
October 29, 2026   Notifications GST
GST service exemptions extend to helicopter travel, toll rights and coffee curing, while restricting GTA e-commerce supplies.
October 29, 2026   Notifications GST
Input tax credit for same-line services is permitted under revised IGST rate conditions for hospitality, catering and electric vehicles.
October 29, 2026   Notifications GST
Reverse-charge registration exemption withdrawn for suppliers of specified waste, scrap and used cooking oil goods
October 29, 2026   Notifications GST
Input tax credit conditions for concessional service rates permit limited same-line credits for hotels, catering, and electrically operated vehicle services.
October 29, 2026   Notifications GST
Nominated agency definition now follows Appendix 4B, aligning central-tax exemption eligibility for precious-metal supplies to registered persons.
October 29, 2026   Notifications GST
Nominated agency definition for precious-metal integrated tax exemption now follows Appendix 4B of the Handbook of Procedures.
October 29, 2026   Notifications GST
Reverse charge applies when registered persons procure specified waste, scrap and used cooking oil from unregistered suppliers.
October 29, 2026   Notifications GST
Reverse charge on specified waste supplies makes registered recipients liable for IGST on purchases from unregistered suppliers.
October 29, 2026   Notifications GST
GST exemption for intra-State psyllium seed supplies takes effect under the amended rate schedule from November 2026.
October 29, 2026   Notifications GST
Absolute IGST exemption now covers inter-State supplies of psyllium seeds under the amended goods exemption schedule.
October 29, 2026   Notifications GST
UTGST exemption for psyllium seeds takes effect through their inclusion in the absolute exemption schedule.

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Home › Highlights › Income Tax › 2020 › January, 2020 › This
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Income Tax

Reopening of assessment u/s 147 - information received from the...

Reopening of Assessment u/s 147 Invalid: Officer Used Mechanical Process, Lacked Independent Judgment and Specificity.

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Income Tax January 7, 2020 Case Laws AT
Reopening of assessment u/s 147 - information received from the Investigation Wing - AO has acted mechanically and without any independent application of mind. The reasons recorded are therefore vague, highly non specific and reflect complete non-application of mind - The order is nonest in law and without jurisdiction.
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