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    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    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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    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    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
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    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
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    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
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.

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      Income Tax

      Income u/s 2(24) / Exemption u/s 10(24) - receipt by the trade...

      ITAT Rules Trade Union Settlement Receipts Not Taxable, Exempt Under Income Tax Act Sections 2(24) and 10(24.

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      Income TaxJanuary 11, 2020Case LawsHC
      Income u/s 2(24) / Exemption u/s 10(24) - receipt by the trade Union for settlement on behalf of member worker - ITAT in the present case wrongly rejected the ratio of the decision of the ITAT in an Identical case - Additions deleted.
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