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    April 22, 2026   Case Laws Income Tax
    Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
    April 22, 2026   Case Laws Income Tax
    Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
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    April 22, 2026   Case Laws Customs
    Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
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    April 22, 2026   Case Laws IBC
    Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws Money Laundering
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    April 21, 2026   Notifications SEBI
    Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
    April 21, 2026   Circulars Customs
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    April 21, 2026   Circulars FEMA
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April 22, 2026   Case Laws Income Tax
Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
April 22, 2026   Case Laws Income Tax
Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
April 22, 2026   Case Laws Income Tax
Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
April 22, 2026   Case Laws Income Tax
Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
April 22, 2026   Case Laws Customs
RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 22, 2026   Case Laws IBC
Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
April 22, 2026   Case Laws IBC
Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
April 22, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
April 22, 2026   Case Laws IBC
SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
April 22, 2026   Case Laws Money Laundering
Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
April 21, 2026   Notifications SEBI
Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars FEMA
INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.

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GST

Slack adjusters used in braking systems of buses and trucks are...

Slack Adjusters for Buses/Trucks Taxed at 28% GST, Trailers at 18% GST, Classified by Application Under HSN Codes.

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GST January 13, 2025 Case Laws AAR
Slack adjusters used in braking systems of buses and trucks are classifiable under HSN 87089900 as 'Parts and accessories of motor vehicles' attracting 28% GST. Slack adjusters used in trailers' braking systems are classifiable under HSN 87169010 as 'Parts and accessories of trailers' attracting 18% GST. Irrespective of OEM or aftermarket sales, correct classification based on application in buses/trucks or trailers should be ensured by the applicant.
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Acts Income Tax
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