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    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
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    August 4, 2026   Case Laws GST
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    August 4, 2026   Case Laws GST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
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    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    August 4, 2026   Case Laws GST
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    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
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August 5, 2026   Case Laws Central Excise
Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
August 5, 2026   Case Laws Indian Laws
Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
August 4, 2026   Circulars DGFT
Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
August 4, 2026   Circulars DGFT
Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
August 4, 2026   Circulars Customs
SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
August 4, 2026   Case Laws GST
Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
August 4, 2026   Case Laws GST
Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
August 4, 2026   Case Laws GST
Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
August 4, 2026   Case Laws GST
Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
August 4, 2026   Case Laws GST
Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
August 4, 2026   Case Laws GST
Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
August 4, 2026   Case Laws Income Tax
Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
August 4, 2026   Case Laws Income Tax
Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
August 4, 2026   Case Laws Income Tax
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
August 4, 2026   Case Laws Income Tax
Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.

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Income Tax

Reopening of assessment u/s 147 - the firm to which the notice...

Court Upholds Assessment Reopening; Firm's Successor Must Respond to Notices Despite Non-Existence u/s 147.

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Income Tax July 16, 2022 Case Laws HC
Reopening of assessment u/s 147 - the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - The mere filing of letter dated 07.12.2021 will not exonerate the petitioners from not responding to the earlier and subsequent notices issued and it is of the considered view that no infirmity is made out warranting interference in the impugned orders under Article 226 of the Constitution of India. - HC
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