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    September 7, 2026   Case Laws Income Tax
    Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
    September 7, 2026   Case Laws GST
    Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
    September 7, 2026   Case Laws Income Tax
    Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
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    September 7, 2026   Case Laws Income Tax
    Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
    September 7, 2026   Case Laws Income Tax
    Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberat...
    September 7, 2026   Case Laws Income Tax
    Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
    September 7, 2026   Case Laws Income Tax
    Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
    September 7, 2026   Case Laws Income Tax
    Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
    September 7, 2026   Case Laws Income Tax
    Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
    September 7, 2026   Case Laws Income Tax
    Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability...
    September 7, 2026   Case Laws Customs
    Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
    September 7, 2026   Case Laws Customs
    Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
    September 7, 2026   Case Laws Customs
    Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
    September 7, 2026   Case Laws Service Tax
    Clinical trial testing exemption covers sponsor-approved CRO services; employee bond forfeitures are not taxable training consideration.
    September 7, 2026   Case Laws Customs
    Reassessment-Based Export Duty Refund Limitation Starts When Excess Payment Becomes Ascertainable, With Interest Following the Statutory Refund Period
    September 7, 2026   Case Laws Customs
    Customs officer appointment validates DRI recovery notices while penalties stand for admitted participation in prohibited-goods smuggling conspiracy.
    September 7, 2026   Case Laws Customs
    Extended limitation fails where departmental knowledge defeats suppression, while pile-fabric classification stands and exemption claims require merit...
    September 7, 2026   Case Laws Customs
    Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
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September 7, 2026   Case Laws Income Tax
Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
September 7, 2026   Case Laws GST
Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
September 7, 2026   Case Laws Income Tax
Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
September 7, 2026   Case Laws Income Tax
ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
September 7, 2026   Case Laws Income Tax
Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
September 7, 2026   Case Laws Income Tax
Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
September 7, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberate misreporting.
September 7, 2026   Case Laws Income Tax
Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
September 7, 2026   Case Laws Income Tax
Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
September 7, 2026   Case Laws Income Tax
Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
September 7, 2026   Case Laws Income Tax
Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
September 7, 2026   Case Laws Income Tax
Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability.
September 7, 2026   Case Laws Customs
Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
September 7, 2026   Case Laws Customs
Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
September 7, 2026   Case Laws Customs
Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
September 7, 2026   Case Laws Service Tax
Clinical trial testing exemption covers sponsor-approved CRO services; employee bond forfeitures are not taxable training consideration.
September 7, 2026   Case Laws Customs
Reassessment-Based Export Duty Refund Limitation Starts When Excess Payment Becomes Ascertainable, With Interest Following the Statutory Refund Period
September 7, 2026   Case Laws Customs
Customs officer appointment validates DRI recovery notices while penalties stand for admitted participation in prohibited-goods smuggling conspiracy.
September 7, 2026   Case Laws Customs
Extended limitation fails where departmental knowledge defeats suppression, while pile-fabric classification stands and exemption claims require merits review.
September 7, 2026   Case Laws Customs
Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import provision.

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Home › Highlights › FEMA › 2022 › May, 2022 › This
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FEMA

Guidelines on import of gold by Qualified Jewellers as notified...

IFSCA Issues New Guidelines for Gold Import by Qualified Jewellers to Enhance Compliance and Transparency in Financial Sector.

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FEMA May 26, 2022 Circulars
Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA) - Circular
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Acts Income Tax
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