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    October 9, 2026   Notes Customs
    Approved customs custodians bear duty for proven pilferage in custody, while pre-approval losses fall outside statutory liability.
    October 9, 2026   Notes Indian Laws
    Section 5 condonation preserves delayed externment appeals where the special statute sets no express or implied outer limit.
    October 9, 2026   Case Laws GST
    Manual show-cause replies in GST adjudication require consideration; orders issued before permitted evidence deadlines breach natural justice.
    October 9, 2026   Case Laws GST
    Input tax credit reversal on supplier credit notes was not mandatory; bona fide IGST adjustment did not attract fresh demand.
    October 9, 2026   Case Laws GST
    Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.
    October 9, 2026   Case Laws GST
    Retrospective price escalation triggers interest from original clearance, while bona fide transitional compliance does not attract tax penalty.
    October 9, 2026   Case Laws GST
    Adjusted total turnover requires inclusion of time-barred credit notes, but the zero-rated supply refund remained permissible.
    October 9, 2026   Case Laws GST
    Belated Credit Notes Increase Adjusted Total Turnover and Reduce Inverted Duty Structure Input Tax Credit Refunds
    October 9, 2026   Case Laws GST
    Monetary-limit policy requires Revenue to prove a recognised exception before pursuing a GST penalty appeal on merits.
    October 9, 2026   Case Laws GST
    Bogus Inward Supply Allegations Require Proof of Supplier Non-Existence or Tax Evasion Before GST Demands Survive
    October 9, 2026   Case Laws GST
    Monetary-limit policy binds departmental GST appeals; absent a recognised exception and recorded Commissioner opinion, below-threshold appeals fail.
    October 9, 2026   Case Laws GST
    Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments
    October 9, 2026   Case Laws Income Tax
    Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
    October 9, 2026   Case Laws Income Tax
    Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
    October 9, 2026   Case Laws Income Tax
    Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
    October 9, 2026   Case Laws Income Tax
    Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
    October 9, 2026   Case Laws Income Tax
    Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
    October 9, 2026   Case Laws Income Tax
    Related-party commission disallowance requires comparable evidence of excessiveness, not merely a payment relationship or cross-industry benchmark.
    October 9, 2026   Case Laws Income Tax
    On-money accrues on title transfer, requiring verification of later-year tax offers before sustaining additions in the original assessment year.
    October 9, 2026   Case Laws Income Tax
    Transfer pricing of compulsorily convertible debenture interest requires a prescribed arm's length method; nil pricing lacked support.
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October 9, 2026   Notes Customs
Approved customs custodians bear duty for proven pilferage in custody, while pre-approval losses fall outside statutory liability.
October 9, 2026   Notes Indian Laws
Section 5 condonation preserves delayed externment appeals where the special statute sets no express or implied outer limit.
October 9, 2026   Case Laws GST
Manual show-cause replies in GST adjudication require consideration; orders issued before permitted evidence deadlines breach natural justice.
October 9, 2026   Case Laws GST
Input tax credit reversal on supplier credit notes was not mandatory; bona fide IGST adjustment did not attract fresh demand.
October 9, 2026   Case Laws GST
Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.
October 9, 2026   Case Laws GST
Retrospective price escalation triggers interest from original clearance, while bona fide transitional compliance does not attract tax penalty.
October 9, 2026   Case Laws GST
Adjusted total turnover requires inclusion of time-barred credit notes, but the zero-rated supply refund remained permissible.
October 9, 2026   Case Laws GST
Belated Credit Notes Increase Adjusted Total Turnover and Reduce Inverted Duty Structure Input Tax Credit Refunds
October 9, 2026   Case Laws GST
Monetary-limit policy requires Revenue to prove a recognised exception before pursuing a GST penalty appeal on merits.
October 9, 2026   Case Laws GST
Bogus Inward Supply Allegations Require Proof of Supplier Non-Existence or Tax Evasion Before GST Demands Survive
October 9, 2026   Case Laws GST
Monetary-limit policy binds departmental GST appeals; absent a recognised exception and recorded Commissioner opinion, below-threshold appeals fail.
October 9, 2026   Case Laws GST
Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments
October 9, 2026   Case Laws Income Tax
Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
October 9, 2026   Case Laws Income Tax
Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
October 9, 2026   Case Laws Income Tax
Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
October 9, 2026   Case Laws Income Tax
Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
October 9, 2026   Case Laws Income Tax
Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
October 9, 2026   Case Laws Income Tax
Related-party commission disallowance requires comparable evidence of excessiveness, not merely a payment relationship or cross-industry benchmark.
October 9, 2026   Case Laws Income Tax
On-money accrues on title transfer, requiring verification of later-year tax offers before sustaining additions in the original assessment year.
October 9, 2026   Case Laws Income Tax
Transfer pricing of compulsorily convertible debenture interest requires a prescribed arm's length method; nil pricing lacked support.

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FEMA

Manner of Receipt in Foreign Exchange - Regulation 3 of the...

Regulation 3: Procedures for Receiving Foreign Exchange in India Under FEMA Guidelines for Legal Cross-Border Transactions.

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FEMA March 9, 2020 Act-Rules
Manner of Receipt in Foreign Exchange - Regulation 3 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 as amended
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