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    August 25, 2026   Case Laws Income Tax
    Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
    August 25, 2026   Case Laws Customs
    Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
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    August 25, 2026   Case Laws SEBI
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    August 24, 2026   Notifications Customs
    Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
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    Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
    August 24, 2026   Notifications DGFT
    Duty-free raw sugar Tariff Rate Quota permits limited imports and one-time Advance Authorisation conversion subject to GST repayment conditions.
    August 24, 2026   Notifications DGFT
    Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
    August 24, 2026   Case Laws GST
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
    August 24, 2026   Case Laws GST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    August 24, 2026   Case Laws GST
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    August 24, 2026   Case Laws GST
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    August 24, 2026   Case Laws GST
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    August 24, 2026   Case Laws GST
    GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
    August 24, 2026   Case Laws GST
    Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
    August 24, 2026   Case Laws GST
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
    August 24, 2026   Case Laws Income Tax
    Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
    August 24, 2026   Case Laws Income Tax
    Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
    August 24, 2026   Case Laws Income Tax
    Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund ...
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August 25, 2026   Case Laws Income Tax
Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
August 25, 2026   Case Laws Customs
Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
August 25, 2026   Case Laws Customs
Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
August 25, 2026   Case Laws SEBI
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinely required.
August 25, 2026   Case Laws Indian Laws
Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
August 24, 2026   Notifications Customs
Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
August 24, 2026   Notifications Customs
Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
August 24, 2026   Notifications DGFT
Duty-free raw sugar Tariff Rate Quota permits limited imports and one-time Advance Authorisation conversion subject to GST repayment conditions.
August 24, 2026   Notifications DGFT
Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
August 24, 2026   Case Laws GST
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
August 24, 2026   Case Laws GST
Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
August 24, 2026   Case Laws GST
GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
August 24, 2026   Case Laws GST
GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
August 24, 2026   Case Laws GST
AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
August 24, 2026   Case Laws GST
GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
August 24, 2026   Case Laws GST
Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
August 24, 2026   Case Laws GST
Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
August 24, 2026   Case Laws Income Tax
Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
August 24, 2026   Case Laws Income Tax
Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
August 24, 2026   Case Laws Income Tax
Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.

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Income Tax

Diversion of income by overriding Title - The assessee has acted...

Income Diverted by Overriding Title Not Taxable for Assessee Acting as Government Scheme Implementer.

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Income Tax November 12, 2022 Case Laws AT
Diversion of income by overriding Title - The assessee has acted as nodal or implementing agency for the schemes framed by GOI. Hence the amounts transferred to TDF/WDF are diverted at source itself and hence, the same does not belong to the assessee. Accordingly, the amounts so diverted to TDF/WDF cannot be brought to tax in the hands of the assessee. - AT
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Acts Income Tax
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