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    July 27, 2026   Case Laws Service Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   Circulars GST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are...
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
    July 25, 2026   Case Laws GST
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    July 25, 2026   Case Laws GST
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    July 25, 2026   Case Laws GST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
    July 25, 2026   Case Laws GST
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
    July 25, 2026   Case Laws Income Tax
    Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
    July 25, 2026   Case Laws Income Tax
    Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
    July 25, 2026   Case Laws Income Tax
    Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.
    July 25, 2026   Case Laws Income Tax
    Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.
    July 25, 2026   Case Laws Income Tax
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    July 25, 2026   Case Laws Income Tax
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    July 25, 2026   Case Laws Income Tax
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
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July 27, 2026   Case Laws Service Tax
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
July 27, 2026   Case Laws Central Excise
Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
July 27, 2026   Case Laws Central Excise
Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
July 26, 2026   Circulars GST
GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
July 25, 2026   Notifications DGFT
Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
July 25, 2026   Notifications Money Laundering
Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
July 25, 2026   Notifications Income Tax
Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
July 25, 2026   Notifications Income Tax
Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
July 25, 2026   Circulars Customs
Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
July 25, 2026   Case Laws GST
Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
July 25, 2026   Case Laws GST
Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
July 25, 2026   Case Laws GST
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.
July 25, 2026   Case Laws GST
Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
July 25, 2026   Case Laws Income Tax
Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
July 25, 2026   Case Laws Income Tax
Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
July 25, 2026   Case Laws Income Tax
Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.
July 25, 2026   Case Laws Income Tax
Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.
July 25, 2026   Case Laws Income Tax
Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
July 25, 2026   Case Laws Income Tax
Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
July 25, 2026   Case Laws Income Tax
Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.

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Customs

The Ministry of Finance, Department of Revenue, issued...

India Imposes Anti-Dumping Duty on PCBs from China and Hong Kong to Protect Domestic Industry.

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Customs March 16, 2024 Notifications
The Ministry of Finance, Department of Revenue, issued Notification No. 03/2024-Customs (ADD) imposing anti-dumping duty on Printed Circuit Boards (PCBs) imported from China PR and Hong Kong into India. The notification follows findings by the designated authority indicating that the subject goods were being exported to India below normal values, causing material injury to the domestic PCB industry.
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Acts Income Tax
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