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October 9, 2026   Notifications Customs
Dabhol Port customs designation now covers LNG, power-project cargo, shipyard imports, repairs and exports at the designated port.
October 9, 2026   Notifications Indian Laws
Verifiable consent and data audit obligations are clarified through targeted textual corrections to the Digital Personal Data Protection Act.
October 9, 2026   Circulars Customs
Compulsory registration for smartphone screen protectors begins after conformity with the prescribed Indian Standard becomes mandatory.
October 9, 2026   Circulars SEBI
ISIN maturity caps for privately placed debt expand, with separate limits, legacy grandfathering, and exclusions for specified instruments.
October 9, 2026   Circulars SEBI
Credit Risk-o-Meter disclosure becomes mandatory across debt-security offer materials, advertisements, and bond platforms using colour-coded ratings.
October 9, 2026   Notes Income Tax
Automated allocation governs reassessment notices, while retrospective validation cannot override unamended faceless jurisdictional requirements under the statutory scheme.
October 9, 2026   Notes GST
Doctrine of merger distinguishes refusal of special leave from appellate adjudication, preserving review and remanded proceedings where appropriate.
October 9, 2026   Notes Indian Laws
NDPS commercial-quantity bail requires separate findings on non-guilt and future offending, with trial delay assessed within Section 37.
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

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Income Tax

Exemption u/s 80G - the fair opportunity shall be granted to the...

Authority Must Decide Section 80G Exemption for Trusts Within 3 Months, Ensuring Fair Opportunity for Assessee.

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Income Tax June 24, 2021 Case Laws AT
Exemption u/s 80G - the fair opportunity shall be granted to the assessee trust before coming to the conclusion as directed. Competent Authority shall make every possible endeavor to dispose of the application for approval u/s 80G in question within 3 months from the date of service of this order. - AT
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