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    August 31, 2026   Case Laws Service Tax
    Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
    August 31, 2026   Case Laws Service Tax
    Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
    August 31, 2026   Case Laws Service Tax
    Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
    August 29, 2026   Circulars Customs
    IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
    August 29, 2026   Case Laws GST
    E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
    August 29, 2026   Case Laws GST
    E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
    August 29, 2026   Case Laws GST
    Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
    August 29, 2026   Case Laws Income Tax
    Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
    August 29, 2026   Case Laws Income Tax
    Section 260A Fact-Finding Limits Bar Reassessment of Book Rejection, Income Estimates, and Fee-Refund Relief on Appeal
    August 29, 2026   Case Laws Income Tax
    Share-capital issue expenses include Registrar fees, allowing preliminary-expenditure amortisation where shares are issued to a holding company.
    August 29, 2026   Case Laws Income Tax
    Decoding seized numerical entries requires reasoned evidentiary support; unsupported multipliers fail, while duplicate taxation and financial incapaci...
    August 29, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot replace an Assessing Officer's considered view after full disclosure and examination during assessment.
    August 29, 2026   Case Laws Income Tax
    Revision for alleged lack of inquiry fails where assessment records show inquiries, application of mind, and no identified defects.
    August 29, 2026   Case Laws Income Tax
    Interest on excess self-assessment tax refunds runs from payment where appellate relief reduces tax ultimately chargeable.
    August 29, 2026   Case Laws Income Tax
    Advance-tax appeal admission requires examination of claimed absence of taxable income before dismissal or remand
    August 29, 2026   Case Laws Income Tax
    Tax-motivated capital loss remains allowable where share transactions are genuine and lack evidence of an artificial arrangement.
    August 29, 2026   Case Laws Income Tax
    Transfer-pricing rules cannot benchmark independently agreed royalty payments without evidence of an associated-enterprise relationship, requiring del...
    August 29, 2026   Case Laws Income Tax
    Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
    August 29, 2026   Case Laws Income Tax
    Cost-to-cost reimbursements exclude value-free third-party expenses from transfer-pricing adjustment, while unsupported salary cross-charges remain ad...
    August 29, 2026   Case Laws Income Tax
    DRP directions bind assessment proceedings, barring protective AMP adjustments and methodology changes through rectification in transfer-pricing asses...
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August 31, 2026   Case Laws Service Tax
Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
August 31, 2026   Case Laws Service Tax
Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
August 31, 2026   Case Laws Service Tax
Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
August 29, 2026   Circulars Customs
IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
August 29, 2026   Case Laws GST
Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
August 29, 2026   Case Laws Income Tax
Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
August 29, 2026   Case Laws Income Tax
Section 260A Fact-Finding Limits Bar Reassessment of Book Rejection, Income Estimates, and Fee-Refund Relief on Appeal
August 29, 2026   Case Laws Income Tax
Share-capital issue expenses include Registrar fees, allowing preliminary-expenditure amortisation where shares are issued to a holding company.
August 29, 2026   Case Laws Income Tax
Decoding seized numerical entries requires reasoned evidentiary support; unsupported multipliers fail, while duplicate taxation and financial incapacity defeat additions.
August 29, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot replace an Assessing Officer's considered view after full disclosure and examination during assessment.
August 29, 2026   Case Laws Income Tax
Revision for alleged lack of inquiry fails where assessment records show inquiries, application of mind, and no identified defects.
August 29, 2026   Case Laws Income Tax
Interest on excess self-assessment tax refunds runs from payment where appellate relief reduces tax ultimately chargeable.
August 29, 2026   Case Laws Income Tax
Advance-tax appeal admission requires examination of claimed absence of taxable income before dismissal or remand
August 29, 2026   Case Laws Income Tax
Tax-motivated capital loss remains allowable where share transactions are genuine and lack evidence of an artificial arrangement.
August 29, 2026   Case Laws Income Tax
Transfer-pricing rules cannot benchmark independently agreed royalty payments without evidence of an associated-enterprise relationship, requiring deletion of disallowance.
August 29, 2026   Case Laws Income Tax
Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental data.
August 29, 2026   Case Laws Income Tax
Cost-to-cost reimbursements exclude value-free third-party expenses from transfer-pricing adjustment, while unsupported salary cross-charges remain adjusted.
August 29, 2026   Case Laws Income Tax
DRP directions bind assessment proceedings, barring protective AMP adjustments and methodology changes through rectification in transfer-pricing assessments.

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Customs

The Circular No. 08/2024-Customs issued by the Government of...

India Extends Sea Cargo Manifest Rules to Aug 2024 for Better Customs Transparency and Efficiency.

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Customs July 2, 2024 Circulars
The Circular No. 08/2024-Customs issued by the Government of India extends the transitional provisions of the Sea Cargo Manifest and Transshipment Regulations (SCMTR) until 31st August 2024. The SCMTR aims to enhance transparency and efficiency in Customs clearance by outlining obligations, roles, and responsibilities of stakeholders in goods movement. Stakeholders are urged to transition to new manifest declaration formats to ensure compliance. The Directorate General of Systems (DGoS) is facilitating this transition by providing guidelines and testing the new formats. Stakeholders are advised to parallel file in both old and new formats, with the new format becoming mandatory from 31st August 2024. DGoS will issue guidelines and ensure robustness in the filing process. Officers are instructed to support stakeholders in adapting to the SCMTR requirements and report any implementation challenges to the Board.
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Acts Income Tax
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