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    March 18, 2026   Notifications Customs
    Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
    March 18, 2026   Circulars SEBI
    Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
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    March 18, 2026   Case Laws Income Tax
    Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.
    March 18, 2026   Case Laws Income Tax
    Assessment Framing defect: assessment in name of non existent amalgamating entity is void and not curable under Section 292B.
    March 18, 2026   Case Laws Income Tax
    Limitation on reopening: retrospective extension barred so pre-2021 time limit controls validity and 2024 notices are time-barred.
    March 18, 2026   Case Laws Income Tax
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    March 18, 2026   Case Laws Income Tax
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    Allowability of interest on interest free own funds, TDS in reimbursements, and Form 26AS differences reversed on explained facts.
    March 18, 2026   Case Laws Income Tax
    Penalty for Non Compliance with Notice: upheld where assessee failed to prove bona fide reasonable cause, so penalties sustained.
    March 18, 2026   Case Laws Income Tax
    Assessment in earlier name upheld where assessee's communications sustained AO's bona fide belief; share premium additions sustained.
    March 18, 2026   Case Laws Income Tax
    DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
    March 18, 2026   Case Laws Income Tax
    Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
    March 18, 2026   Case Laws Income Tax
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    March 18, 2026   Case Laws Income Tax
    Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.
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March 18, 2026   Notifications Customs
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on publication.
March 18, 2026   Circulars SEBI
Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
March 18, 2026   Circulars Customs
Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
March 18, 2026   Case Laws GST
Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
March 18, 2026   Case Laws GST
Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
March 18, 2026   Case Laws GST
Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
March 18, 2026   Case Laws GST
Biodegradability determination: AAR cannot decide technical compostability; Chapter 39 classification controls GST rate, concessional reduced rate applies if biodegradable.
March 18, 2026   Case Laws Income Tax
Reasoned Order Requirement: applications under Rule 28AA must be decided with stated reasons; unsupported one line rejections remanded.
March 18, 2026   Case Laws Income Tax
Assessment Framing defect: assessment in name of non existent amalgamating entity is void and not curable under Section 292B.
March 18, 2026   Case Laws Income Tax
Limitation on reopening: retrospective extension barred so pre-2021 time limit controls validity and 2024 notices are time-barred.
March 18, 2026   Case Laws Income Tax
Capital character of receipts: trademark and marketing rights transfers are capital where income earning apparatus is extinguished.
March 18, 2026   Case Laws Income Tax
Ten-Year Limitation: count the search assessment year as year one, so reopenings beyond that ten-year block are time-barred.
March 18, 2026   Case Laws Income Tax
Territorial nexus limits taxation of foreign bank deposits; Revenue failed to prove Indian sourcing so addition deleted.
March 18, 2026   Case Laws Income Tax
Allowability of interest on interest free own funds, TDS in reimbursements, and Form 26AS differences reversed on explained facts.
March 18, 2026   Case Laws Income Tax
Penalty for Non Compliance with Notice: upheld where assessee failed to prove bona fide reasonable cause, so penalties sustained.
March 18, 2026   Case Laws Income Tax
Assessment in earlier name upheld where assessee's communications sustained AO's bona fide belief; share premium additions sustained.
March 18, 2026   Case Laws Income Tax
DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
March 18, 2026   Case Laws Income Tax
Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
March 18, 2026   Case Laws Income Tax
Deduction under 80G: CSR-funded donations meeting statutory conditions and routed via banking channels remain deductible.
March 18, 2026   Case Laws Income Tax
Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.

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Income Tax

Assessment of trust - purchase of luxury car i.e. Audi Car -...

Trust's Audi Purchase: Expense Allowance Questioned for Luxury Status, Past Claims Accepted Without Issue.

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Income Tax March 10, 2023 Case Laws AT
Assessment of trust - purchase of luxury car i.e. Audi Car - purchase of for the benefit of trustess only or not for charitable use? - Merely because the vehicle happens to be luxury car should not be reason to make disallowance when in earlier years, claim of assessee was accepted - AT
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