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    June 17, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
    June 17, 2026   Case Laws Income Tax
    Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
    June 17, 2026   Case Laws Income Tax
    Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
    June 17, 2026   Case Laws Income Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
    June 17, 2026   Case Laws Income Tax
    Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
    June 17, 2026   Case Laws Income Tax
    Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
    June 17, 2026   Case Laws Income Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case Laws Income Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case Laws Income Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case Laws Customs
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    June 17, 2026   Case Laws Customs
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    June 17, 2026   Case Laws Customs
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    June 17, 2026   Case Laws Service Tax
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    June 17, 2026   Case Laws Indian Laws
    Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
    June 16, 2026   Notifications Customs
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
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June 17, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
June 17, 2026   Case Laws Income Tax
Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
June 17, 2026   Case Laws Income Tax
Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
June 17, 2026   Case Laws Income Tax
Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
June 17, 2026   Case Laws Income Tax
Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
June 17, 2026   Case Laws Income Tax
Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
June 17, 2026   Case Laws Income Tax
Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
June 17, 2026   Case Laws Income Tax
Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
June 17, 2026   Case Laws Income Tax
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
June 17, 2026   Case Laws Income Tax
Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
June 17, 2026   Case Laws Income Tax
Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
June 17, 2026   Case Laws Income Tax
Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
June 17, 2026   Case Laws Income Tax
Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
June 17, 2026   Case Laws Customs
Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
June 17, 2026   Case Laws Customs
Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
June 17, 2026   Case Laws Customs
Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
June 17, 2026   Case Laws Customs
IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
June 17, 2026   Case Laws Service Tax
Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
June 17, 2026   Case Laws Indian Laws
Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
June 16, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.

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DGFT

Amendment in import policy condition of Fresh Ginger under...

India Amends Import Policy: Fresh Ginger from Bhutan Now Freely Importable Under ITC (HS) 2022, Chapter 09.

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DGFT May 19, 2022 Notifications
Amendment in import policy condition of Fresh Ginger under Chapter 09 of the ITC (HS) 2022, Schedule -I (Import Policy) - Import of Fresh ginger, wholly produced in Bhutan, is Free subject to Article-1 of Agreement on Trade, Commerce and Transit between India and Bhutan.
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