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October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
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Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
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Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
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Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
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Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.

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Home › Highlights › Customs › 2024 › December, 2024 › This
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Customs

The Advance Ruling Authority held that the 'Front Cover of...

Duty exemption for mobile parts aimed at manufacturing new products under HS Code 39 or 73.

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Customs December 9, 2024 Case Laws AAR
The Advance Ruling Authority held that the 'Front Cover of Mobile' refers to the external protective panel covering the front face, while 'Assy Case Front of Mobile' refers to the fully assembled front portion encompassing the external cover and integrated components. The goods imported as inputs or parts for manufacturing a new final product are subject to duty exemption under Notification No. 9/2024 dated 30-1-2024, provided the final product falls under HS Code 39 or 73 and fulfills the conditions specified in the Integrated Goods and Services Tax Rules.
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Acts Income Tax
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