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    August 24, 2026   Case Laws Customs
    Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
    August 24, 2026   Case Laws Customs
    Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
    August 24, 2026   Case Laws Customs
    Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilit...
    August 24, 2026   Case Laws Customs
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
    August 24, 2026   Case Laws Customs
    Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
    August 24, 2026   Case Laws Customs
    Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
    August 24, 2026   Case Laws Companies Law
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
    August 24, 2026   Case Laws SEBI
    ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
    August 24, 2026   Case Laws Service Tax
    Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
    August 24, 2026   Case Laws Indian Laws
    Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
    August 22, 2026   Notifications DGFT
    One Star Export House status now accepts export performance in any two of the preceding three financial years.
    August 22, 2026   Notifications DGFT
    Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
    August 22, 2026   Circulars DGFT
    Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
    August 22, 2026   Circulars DGFT
    Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
    August 22, 2026   Circulars Customs
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    August 22, 2026   Circulars Customs
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
    August 22, 2026   Circulars SEBI
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    August 22, 2026   Circulars SEBI
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    August 22, 2026   Case Laws GST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case Laws GST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
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August 24, 2026   Case Laws Customs
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
August 24, 2026   Case Laws Customs
Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
August 24, 2026   Case Laws Customs
Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilities.
August 24, 2026   Case Laws Customs
Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
August 24, 2026   Case Laws Customs
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase.
August 24, 2026   Case Laws Customs
Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
August 24, 2026   Case Laws Companies Law
Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
August 24, 2026   Case Laws SEBI
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before the arbitral forum.
August 24, 2026   Case Laws Service Tax
Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
August 24, 2026   Case Laws Indian Laws
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fresh RFPs.
August 22, 2026   Notifications DGFT
One Star Export House status now accepts export performance in any two of the preceding three financial years.
August 22, 2026   Notifications DGFT
Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
August 22, 2026   Circulars DGFT
Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
August 22, 2026   Circulars DGFT
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.
August 22, 2026   Circulars Customs
Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
August 22, 2026   Circulars Customs
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
August 22, 2026   Circulars SEBI
Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
August 22, 2026   Circulars SEBI
KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
August 22, 2026   Case Laws GST
GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
August 22, 2026   Case Laws GST
AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.

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Income Tax

Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the...

CBDT Clarifies Benefits of Sections 11 and 12 Available Pre-Registration Year; Excludes Section 10(23C)(iiiab) Exemptions.

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Income Tax September 11, 2023 Case Laws AT
Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of registration despite the fact that no application for registration for the said period had been filed. - However, the said circualr is not applicable in respect of exemption u/s 10(23C)(iiiab) - AT
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Acts Income Tax
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