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    August 6, 2026   Case LawsGST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case LawsGST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
    August 6, 2026   Case LawsGST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case LawsGST
    Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
    August 6, 2026   Case LawsGST
    GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
    August 6, 2026   Case LawsGST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
    August 6, 2026   Case LawsGST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case LawsGST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case LawsIncome Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case LawsIncome Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case LawsIncome Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case LawsIncome Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case LawsIncome Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case LawsIncome Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
    August 6, 2026   Case LawsIncome Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case LawsIncome Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case LawsIncome Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
    August 6, 2026   Case LawsIncome Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case LawsIncome Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case LawsIncome Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
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    August 6, 2026   Case Laws GST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case Laws GST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
    August 6, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case Laws GST
    Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
    August 6, 2026   Case Laws GST
    GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
    August 6, 2026   Case Laws GST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case Laws Income Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case Laws Income Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case Laws Income Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case Laws Income Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amendment.
    August 6, 2026   Case Laws Income Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case Laws Income Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.

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      Home› Highlights › Customs › 2024 › November, 2024 › This
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      Customs

      The notice outlines the implementation of automation in the...

      Automation of Import Rules for EOUs Starts Sept 2024: Obtain IGCR ID, Register Bonds, File Entries on ICEGATE Portal.

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      CustomsNovember 18, 2024Circulars
      The notice outlines the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 (IGCRS Rules, 2022) for Export Oriented Units (EOUs) effective from 17.09.2024. EOUs must obtain an IGCR Identification Number (IIN) at the ICEGATE portal, register their IGCR bond, and file a bill of entry with IGCR benefits. The submission process involves a prior intimation request, bond registration on ICEGATE, and mandatory declarations in the Bill of Entry, including IIN, Certificate Type "EI", Bond Code "EI", Bond Number, Notification No., and Serial Number. The system will automatically debit the IGCR bond and bank guarantee upon submission. Assistance is available through provided email IDs for any implementation difficulties.
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      ActsIncome Tax
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