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    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
    July 31, 2026   Circulars Customs
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...
    July 31, 2026   Circulars Customs
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    July 31, 2026   Case Laws GST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case Laws GST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
    July 31, 2026   Case Laws GST
    Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
    July 31, 2026   Case Laws GST
    Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
    July 31, 2026   Case Laws GST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
    July 31, 2026   Case Laws GST
    Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
    July 31, 2026   Case Laws GST
    Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
    July 31, 2026   Case Laws Income Tax
    Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
    July 31, 2026   Case Laws Income Tax
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
    July 31, 2026   Case Laws Income Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case Laws Income Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
    July 31, 2026   Case Laws Income Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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July 31, 2026   Notifications Income Tax
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
July 31, 2026   Circulars Customs
Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off procedures.
July 31, 2026   Circulars Customs
Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing procedures.
July 31, 2026   Circulars Customs
Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
July 31, 2026   Circulars Customs
Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
July 31, 2026   Circulars SEBI
Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
July 31, 2026   Case Laws GST
Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
July 31, 2026   Case Laws GST
GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
July 31, 2026   Case Laws GST
Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
July 31, 2026   Case Laws GST
Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
July 31, 2026   Case Laws GST
Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
July 31, 2026   Case Laws GST
Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
July 31, 2026   Case Laws GST
Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
July 31, 2026   Case Laws Income Tax
Prompt Vivad Se Vishwas refunds remain required despite exclusion of statutory refund interest and processing constraints.
July 31, 2026   Case Laws Income Tax
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy.
July 31, 2026   Case Laws Income Tax
Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
July 31, 2026   Case Laws Income Tax
Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
July 31, 2026   Case Laws Income Tax
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
July 31, 2026   Case Laws Income Tax
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
July 31, 2026   Case Laws Income Tax
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.

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Income Tax

Section 2(1-A) amended retrospectively to restrict agricultural...

Agricultural land exemption restricted to rural areas. "Urban agricultural land" under "capital asset". MAT can't include exempt agri income.

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Income Tax July 26, 2024 Case Laws HC
Section 2(1-A) amended retrospectively to restrict agricultural land exemption to rural areas, introducing concept of "urban agricultural land" under "capital asset" definition. Tribunal refused to admit additional grounds on merits of Section 115JB MAT computation. Once agricultural land income exempt, cannot be added to book profits for MAT. Tribunal should have allowed submissions before dismissing grounds. HC allowed appeal, set aside Tribunal order, answered legal question in appellant's favor.
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Acts Income Tax
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