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    September 1, 2026   Case Laws Income Tax
    TDS liability on foreign-agent commission requires verification of payment figures and Indian taxable presence before fresh adjudication.
    September 1, 2026   Case Laws Income Tax
    Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
    September 1, 2026   Case Laws Income Tax
    Maintainability of revision-order appeals depends on grounds showing a grievance against revision, otherwise dismissal follows independently.
    September 1, 2026   Case Laws Customs
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    September 1, 2026   Case Laws Customs
    Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.
    September 1, 2026   Case Laws Customs
    Specific drug-rate entry covers imported APIs and bulk drugs, overriding general chemical chapter entries for concessional IGST treatment.
    September 1, 2026   Case Laws Companies Law
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    September 1, 2026   Case Laws SEBI
    Suppression of prior proceedings in PIL jurisdiction resulted in dismissal for forum shopping and abuse of process.
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    Forfeiture of an auction deposit before an extended payment period expires is arbitrary and requires refund without interest.
    September 1, 2026   Case Laws Money Laundering
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    September 1, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires specific allegations of a director's control over business and financial affairs.
    August 31, 2026   Circulars DGFT
    Bank Guarantee Repository enhancements introduce expiry alerts, digital communications and automated acceptance for linked AA/EPCG invalidation files.
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    August 31, 2026   Case Laws GST
    Refund of statutory pre-deposit follows appellate relief despite a planned challenge to the remaining sustained indirect tax demand.
    August 31, 2026   Case Laws GST
    Input tax credit rectification deadlines require sufficient-cause safeguards; an inflexible six-month application limit curtails statutory entitlement...
    August 31, 2026   Case Laws GST
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    August 31, 2026   Case Laws GST
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    August 31, 2026   Case Laws GST
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    August 31, 2026   Case Laws Income Tax
    Faceless assessment safeguards require prior inquiry, reasoned consideration and meaningful personal hearings before adverse reassessment.
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September 1, 2026   Case Laws Income Tax
TDS liability on foreign-agent commission requires verification of payment figures and Indian taxable presence before fresh adjudication.
September 1, 2026   Case Laws Income Tax
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-capital adjustments require verification.
September 1, 2026   Case Laws Income Tax
Maintainability of revision-order appeals depends on grounds showing a grievance against revision, otherwise dismissal follows independently.
September 1, 2026   Case Laws Customs
Related-party customs valuation requires objective doubt, while royalties not conditional on imported goods' sale remain excluded.
September 1, 2026   Case Laws Customs
Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.
September 1, 2026   Case Laws Customs
Specific drug-rate entry covers imported APIs and bulk drugs, overriding general chemical chapter entries for concessional IGST treatment.
September 1, 2026   Case Laws Companies Law
Annual accounts for companies in liquidation remain mandatory despite filed half-yearly audited accounts, preserving accurate financial disclosure.
September 1, 2026   Case Laws SEBI
Suppression of prior proceedings in PIL jurisdiction resulted in dismissal for forum shopping and abuse of process.
September 1, 2026   Case Laws IBC
Forfeiture of an auction deposit before an extended payment period expires is arbitrary and requires refund without interest.
September 1, 2026   Case Laws Money Laundering
Prior sales and mortgages do not automatically defeat attachment of property linked to proceeds of crime
September 1, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of a director's control over business and financial affairs.
August 31, 2026   Circulars DGFT
Bank Guarantee Repository enhancements introduce expiry alerts, digital communications and automated acceptance for linked AA/EPCG invalidation files.
August 31, 2026   Circulars SEBI
ETF trading norms implementation deferred to 7 September while base-price, price-band and close-out requirements remain unchanged.
August 31, 2026   Case Laws GST
Refund of statutory pre-deposit follows appellate relief despite a planned challenge to the remaining sustained indirect tax demand.
August 31, 2026   Case Laws GST
Input tax credit rectification deadlines require sufficient-cause safeguards; an inflexible six-month application limit curtails statutory entitlement.
August 31, 2026   Case Laws GST
Financial-year-wise GST limitation prevents composite Section 73 notices spanning multiple years, requiring separate notices and preserving lawful reissuance.
August 31, 2026   Case Laws GST
Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment.
August 31, 2026   Case Laws GST
Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects.
August 31, 2026   Case Laws GST
Continuous journey rules preserve embarkation-based GST treatment despite short transit stops, while human-remains transport remains outside supply.
August 31, 2026   Case Laws Income Tax
Faceless assessment safeguards require prior inquiry, reasoned consideration and meaningful personal hearings before adverse reassessment.

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Customs

Imported goods "Liquid Seaweed Concentrate (Crop Plus)"...

Imported seaweed concentrate rightly classified as fertilizer, not plant growth regulator.

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Customs January 21, 2025 Case Laws AT
Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed.
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Acts Income Tax
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