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    May 6, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid and unserved without DIN; fresh assessment may be made after proper notice and signature.
    May 6, 2026   Case Laws GST
    Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
    May 6, 2026   Case Laws GST
    Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
    May 6, 2026   Case Laws GST
    Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
    May 6, 2026   Case Laws GST
    Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
    May 6, 2026   Case Laws Income Tax
    Refund adjustment against disputed tax demand must follow prior intimation, and excess recovery beyond 20% needs special justification.
    May 6, 2026   Case Laws Income Tax
    Section 263 revision fails where enquiry was made, a possible view was taken, and Explanation 2 lacked notice.
    May 6, 2026   Case Laws Income Tax
    Natural justice barred rectification and refund adjustment without notice; recovery stayed pending expeditious disposal of appeal.
    May 6, 2026   Case Laws Income Tax
    Unregistered joint development arrangement did not trigger capital gains, as no transfer or real accrual arose in the relevant year.
    May 6, 2026   Case Laws Income Tax
    Refund claim against adjusted tax demand declined while appeal remained pending; liberty granted to seek refund after disposal.
    May 6, 2026   Case Laws Income Tax
    Limitation for reassessment notices under the new regime was exceeded, rendering the section 148 notice time-barred.
    May 6, 2026   Case Laws Income Tax
    Advance tax interest under section 234C cannot be levied before a newly set up business begins operations.
    May 6, 2026   Case Laws Income Tax
    Reassessment notice barred by limitation and defective approval, making the notice and reassessment void in law.
    May 6, 2026   Case Laws Income Tax
    Abated search assessments permit fresh claims; lease rentals, section 14A relief, and no notional ALV on unsold stock-in-trade.
    May 6, 2026   Case Laws Income Tax
    Recorded satisfaction in assessment order is mandatory before penalty under section 271D can be sustained.
    May 6, 2026   Case Laws Income Tax
    Exemption under section 10(23C)(vi) follows binding prior tribunal orders despite later administrative error
    May 6, 2026   Case Laws Income Tax
    Telecom tax adjustments: Tribunal deleted multiple disallowances, allowed spectrum amortisation, and rejected section 14A in absence of exempt income.
    May 6, 2026   Case Laws Income Tax
    Make available test under India-US DTAA failed for manpower support services, so fees for technical services addition was deleted.
    May 6, 2026   Case Laws Income Tax
    Delayed Form 10IC treated as procedural lapse where option for concessional tax regime was already exercised in return.
    May 6, 2026   Case Laws Income Tax
    Reasonable cause under section 273B protected the assessee from TDS default penalty under section 272A(2)(g).
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May 6, 2026   Case Laws GST
Unsigned GST assessment orders are invalid and unserved without DIN; fresh assessment may be made after proper notice and signature.
May 6, 2026   Case Laws GST
Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
May 6, 2026   Case Laws GST
Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
May 6, 2026   Case Laws GST
Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
May 6, 2026   Case Laws GST
Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
May 6, 2026   Case Laws Income Tax
Refund adjustment against disputed tax demand must follow prior intimation, and excess recovery beyond 20% needs special justification.
May 6, 2026   Case Laws Income Tax
Section 263 revision fails where enquiry was made, a possible view was taken, and Explanation 2 lacked notice.
May 6, 2026   Case Laws Income Tax
Natural justice barred rectification and refund adjustment without notice; recovery stayed pending expeditious disposal of appeal.
May 6, 2026   Case Laws Income Tax
Unregistered joint development arrangement did not trigger capital gains, as no transfer or real accrual arose in the relevant year.
May 6, 2026   Case Laws Income Tax
Refund claim against adjusted tax demand declined while appeal remained pending; liberty granted to seek refund after disposal.
May 6, 2026   Case Laws Income Tax
Limitation for reassessment notices under the new regime was exceeded, rendering the section 148 notice time-barred.
May 6, 2026   Case Laws Income Tax
Advance tax interest under section 234C cannot be levied before a newly set up business begins operations.
May 6, 2026   Case Laws Income Tax
Reassessment notice barred by limitation and defective approval, making the notice and reassessment void in law.
May 6, 2026   Case Laws Income Tax
Abated search assessments permit fresh claims; lease rentals, section 14A relief, and no notional ALV on unsold stock-in-trade.
May 6, 2026   Case Laws Income Tax
Recorded satisfaction in assessment order is mandatory before penalty under section 271D can be sustained.
May 6, 2026   Case Laws Income Tax
Exemption under section 10(23C)(vi) follows binding prior tribunal orders despite later administrative error
May 6, 2026   Case Laws Income Tax
Telecom tax adjustments: Tribunal deleted multiple disallowances, allowed spectrum amortisation, and rejected section 14A in absence of exempt income.
May 6, 2026   Case Laws Income Tax
Make available test under India-US DTAA failed for manpower support services, so fees for technical services addition was deleted.
May 6, 2026   Case Laws Income Tax
Delayed Form 10IC treated as procedural lapse where option for concessional tax regime was already exercised in return.
May 6, 2026   Case Laws Income Tax
Reasonable cause under section 273B protected the assessee from TDS default penalty under section 272A(2)(g).

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Customs

Exemptions on import of various goods and inputs for specified...

Import Duty Exemptions: Extensions for Electronics, Renewable Energy, Medical Devices; Some Lapse by 2024; New End-Dates Removed.

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Customs July 25, 2024 Circulars
Exemptions on import of various goods and inputs for specified purposes such as research and development, manufacture of specified products like fertilizers, pharmaceuticals, electronics, renewable energy equipment, aircraft and ship components, medical equipment, and exports. Concessional duties on imports like artwork, antiques, samples for instructional use. Extension of existing exemptions related to manufacture of electronics, renewable energy, aircraft/ship components, medical devices, export promotion until 31.03.2026. Certain exemptions to lapse on 30.09.2024 including for specified inputs, second-hand computers for donation, exemption from special additional duty. Removal of end-date for exemptions like on additional duty on specified goods, specimens for instruction.
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Acts Income Tax
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