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    October 8, 2026   Notes Income Tax
    Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
    October 8, 2026   Notes Income Tax
    Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
    October 8, 2026   Notes Indian Laws
    Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
    October 8, 2026   Notes SEBI
    Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
    October 8, 2026   Notes Income Tax
    Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
    October 8, 2026   Notes GST
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    October 8, 2026   Circulars SEBI
    Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
    October 8, 2026   Circulars Central Excise
    Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
    October 8, 2026   Circulars Customs
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    October 8, 2026   Circulars Customs
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    October 8, 2026   Case Laws GST
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    October 8, 2026   Case Laws GST
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    October 8, 2026   Case Laws Customs
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    October 8, 2026   Case Laws GST
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    October 8, 2026   Case Laws GST
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    October 8, 2026   Case Laws FEMA
    Proportionality review restricts reduction of FERA penalties unless the sanction is grossly excessive, unduly harsh, or conscience-shocking.
    October 8, 2026   Case Laws Income Tax
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    October 8, 2026   Case Laws Income Tax
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October 8, 2026   Notes Income Tax
Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
October 8, 2026   Notes Income Tax
Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
October 8, 2026   Notes Indian Laws
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective justice.
October 8, 2026   Notes SEBI
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure penalties.
October 8, 2026   Notes Income Tax
Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
October 8, 2026   Notes GST
Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
October 8, 2026   Circulars SEBI
Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
October 8, 2026   Circulars Central Excise
Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
October 8, 2026   Circulars Customs
Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
October 8, 2026   Circulars Customs
Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
October 8, 2026   Circulars Customs
Customs custody appointment extends O Yard CFS responsibility to imports and exports routed through Kamarajar Port.
October 8, 2026   Case Laws GST
Electronic GST authentication validates portal-issued demand notices, while portal upload starts limitation and RFN can replace DIN.
October 8, 2026   Case Laws GST
Assessment of unregistered persons must precede GST recovery proceedings, leaving educational institution exemption claims open for determination.
October 8, 2026   Case Laws Customs
Revised customs prosecution thresholds can govern pending gold-smuggling complaints, requiring reconsideration of withdrawal despite prior prosecution sanction.
October 8, 2026   Case Laws GST
Leasehold rights assignments in industrial plots remain outside GST where treated as benefits arising from immovable property.
October 8, 2026   Case Laws GST
Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.
October 8, 2026   Case Laws FEMA
Proportionality review restricts reduction of FERA penalties unless the sanction is grossly excessive, unduly harsh, or conscience-shocking.
October 8, 2026   Case Laws Income Tax
Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
October 8, 2026   Case Laws Income Tax
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verification.
October 8, 2026   Case Laws Income Tax
Business set-up versus commencement determines deductibility, while appellate findings require consideration of contemporaneous operational evidence.

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Customs Duty concession to EVs imported under of the Ministry of...

India Introduces 15% Customs Duty for Imported EVs to Boost Domestic Manufacturing and Support Clean Transportation Goals.

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Customs March 18, 2024 Notifications
Customs Duty concession to EVs imported under of the Ministry of Heavy Industries' Scheme - The introduction of a specific customs duty rate of 15% for EVs imported under the new scheme encourages the import and manufacturing of electric passenger cars in India. This aligns with India's goals for environmental sustainability and the promotion of cleaner, greener transportation alternatives. - The conditional exemption, bound by compliance with the 'Scheme to promote manufacturing of electric passenger cars in India', introduces a structured approach to support the domestic manufacturing of electric vehicles. By setting a deadline of 31st March 2031, it also indicates a transition period towards more sustainable transportation solutions.
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