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    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case Laws Income Tax
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    August 11, 2026   Case Laws Customs
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    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case Laws Customs
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    August 11, 2026   Case Laws Customs
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    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
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    August 11, 2026   Case Laws Central Excise
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    August 10, 2026   Notifications Income Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   Circulars DGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   Circulars Customs
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    August 10, 2026   Circulars Customs
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    August 10, 2026   Case Laws GST
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    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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August 11, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
August 11, 2026   Case Laws Income Tax
Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
August 11, 2026   Case Laws Income Tax
Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
August 11, 2026   Case Laws Customs
Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
August 11, 2026   Case Laws Customs
Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
August 11, 2026   Case Laws Customs
SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
August 11, 2026   Case Laws Customs
Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
August 11, 2026   Case Laws Customs
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
August 11, 2026   Case Laws Customs
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
August 11, 2026   Case Laws Customs
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
August 11, 2026   Case Laws IBC
Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
August 11, 2026   Case Laws Service Tax
Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
August 11, 2026   Case Laws Service Tax
CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
August 11, 2026   Case Laws Central Excise
CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
August 10, 2026   Notifications Income Tax
Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
August 10, 2026   Circulars DGFT
Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
August 10, 2026   Circulars Customs
Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
August 10, 2026   Circulars Customs
Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
August 10, 2026   Case Laws GST
GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
August 10, 2026   Circulars Customs
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.

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Customs

Classification of imported Automatic Data Processing Machines...

Reviewing Tariff Classification for Desktop Computers: Are They 'Portable' Under Item 8471 50 00 or 8471 30 10?

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Customs January 18, 2023 Case Laws SC
Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? - Whether mere factum of weighing less than 10 kilograms would be sufficient to classify the Concerned Goods as ‘portable’ or not? - he Concerned Goods are not portable for the reasons that Firstly, the diagonal dimension of the Concerned Goods being minimum of the length of 18.5 inches and the same needs to be transported along with the power cable as well as the applicable stand in most cases if it is to be mounted and; secondly there being no protective case designed by the markets for daily transport for these Concerned Goods. - It is directed that valuation of the Concerned Goods for levy of the duty be determined under the initially declared - SC
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Acts Income Tax
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