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    August 25, 2026   Case Laws Customs
    Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
    August 25, 2026   Notifications DGFT
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    August 25, 2026   Notifications DGFT
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    August 25, 2026   Case Laws GST
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    August 25, 2026   Case Laws Income Tax
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August 25, 2026   Case Laws Customs
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an invalidated circular.
August 25, 2026   Notifications DGFT
Wheat export policy shifts from prohibited to free, permitting immediate exports of specified durum wheat and wheat products.
August 25, 2026   Notifications DGFT
Wheat flour exports move to a free policy, permitting export of atta, maida, semolina and related products immediately.
August 25, 2026   Case Laws GST
GST/TDS non-deposit must follow the statutory GST framework; later substantive penal provisions cannot apply retrospectively to earlier defaults.
August 25, 2026   Case Laws GST
Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
August 25, 2026   Case Laws GST
Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
August 25, 2026   Case Laws GST
Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.
August 25, 2026   Case Laws GST
E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
August 25, 2026   Case Laws GST
Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
August 25, 2026   Case Laws Income Tax
Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
August 25, 2026   Case Laws Income Tax
Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
August 25, 2026   Case Laws Income Tax
Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
August 25, 2026   Case Laws Income Tax
Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.

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DGFT

The DGFT, issued Notification No. 75/2023 on March 14th, 2024,...

New Export Rule: Minimum Price Set for Natural Honey Exports at US$2000/Metric Ton, Effective Until Dec 31, 2024.

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DGFT March 16, 2024 Notifications
The DGFT, issued Notification No. 75/2023 on March 14th, 2024, imposing a Minimum Export Price (MEP) on the export of Natural Honey under the ITC HS code 0409 00 00. This action is taken in accordance with the Foreign Trade (Development & Regulation) Act, 1992, and the Foreign Trade Policy, 2023. The MEP is set at US$ 2000 per Metric Ton (PMT) until December 31st, 2024, or until further orders.
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Acts Income Tax
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