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    March 17, 2026   Circulars Customs
    Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
    March 17, 2026   Circulars Customs
    Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
    March 17, 2026   Circulars Customs
    Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
    March 17, 2026   Case Laws GST
    Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
    March 17, 2026   Case Laws GST
    Concessional IGST entitlement denied where prescribed supplier recipient order and movement conditions are not strictly complied with.
    March 17, 2026   Case Laws GST
    Time limit for Input Tax Credit extended retrospectively; claims within the extended period permitted and remitted for factual eligibility review.
    March 17, 2026   Case Laws GST
    Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
    March 17, 2026   Case Laws Income Tax
    Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
    March 17, 2026   Case Laws Income Tax
    Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
    March 17, 2026   Case Laws Income Tax
    Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
    March 17, 2026   Case Laws Income Tax
    Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
    March 17, 2026   Case Laws Income Tax
    Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
    March 17, 2026   Case Laws Income Tax
    Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
    March 17, 2026   Case Laws Income Tax
    Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
    March 17, 2026   Case Laws Income Tax
    Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
    March 17, 2026   Case Laws Income Tax
    Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
    March 17, 2026   Case Laws Income Tax
    Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
    March 17, 2026   Case Laws Income Tax
    Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
    March 17, 2026   Case Laws Income Tax
    Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
    March 17, 2026   Case Laws Income Tax
    Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.
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March 17, 2026   Circulars Customs
Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
March 17, 2026   Circulars Customs
Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
March 17, 2026   Circulars Customs
Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
March 17, 2026   Case Laws GST
Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
March 17, 2026   Case Laws GST
Concessional IGST entitlement denied where prescribed supplier recipient order and movement conditions are not strictly complied with.
March 17, 2026   Case Laws GST
Time limit for Input Tax Credit extended retrospectively; claims within the extended period permitted and remitted for factual eligibility review.
March 17, 2026   Case Laws GST
Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
March 17, 2026   Case Laws Income Tax
Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
March 17, 2026   Case Laws Income Tax
Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
March 17, 2026   Case Laws Income Tax
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's suo motu deduction.
March 17, 2026   Case Laws Income Tax
Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
March 17, 2026   Case Laws Income Tax
Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
March 17, 2026   Case Laws Income Tax
Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
March 17, 2026   Case Laws Income Tax
Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
March 17, 2026   Case Laws Income Tax
Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
March 17, 2026   Case Laws Income Tax
Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
March 17, 2026   Case Laws Income Tax
Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
March 17, 2026   Case Laws Income Tax
Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
March 17, 2026   Case Laws Income Tax
Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
March 17, 2026   Case Laws Income Tax
Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.

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Income Tax

TDS on Winnings from online games - Guidelines for removal of...

New Guidelines Clarify TDS on Online Game Winnings u/s 194BA of Income-tax Act, 1961 for Easier Compliance.

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Income Tax May 24, 2023 Circulars
TDS on Winnings from online games - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 - Circular
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Acts Income Tax
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