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    August 8, 2026   Case LawsGST
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
    August 8, 2026   Case LawsGST
    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
    August 8, 2026   Case LawsGST
    Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
    August 8, 2026   Case LawsGST
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
    August 8, 2026   Case LawsGST
    Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
    August 8, 2026   Case LawsIncome Tax
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    August 8, 2026   Case LawsIncome Tax
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    August 8, 2026   Case LawsIncome Tax
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    August 8, 2026   Case LawsIncome Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case LawsIncome Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
    August 8, 2026   Case LawsIncome Tax
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case LawsIncome Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case LawsIncome Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case LawsIncome Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case LawsIncome Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case LawsIncome Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case LawsIncome Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarifi...
    August 8, 2026   Case LawsIncome Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case LawsCustoms
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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    August 8, 2026   Case Laws GST
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
    August 8, 2026   Case Laws GST
    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
    August 8, 2026   Case Laws GST
    Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
    August 8, 2026   Case Laws GST
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
    August 8, 2026   Case Laws GST
    Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
    August 8, 2026   Case Laws Income Tax
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    August 8, 2026   Case Laws Income Tax
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    August 8, 2026   Case Laws Income Tax
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    August 8, 2026   Case Laws Income Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case Laws Income Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.
    August 8, 2026   Case Laws Income Tax
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case Laws Income Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case Laws Income Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case Laws Income Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case Laws Income Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case Laws Income Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarification.
    August 8, 2026   Case Laws Income Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case Laws Customs
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate remedy.

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      Home› Highlights › Customs › 2025 › February, 2025 › This
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      Customs

      MoF amended Notification 11/2021-Customs by exercising powers...

      Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alcoholic Beverages Remain at 100% Under Section 25(1)

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      CustomsFebruary 15, 2025Notifications
      MoF amended Notification 11/2021-Customs by exercising powers under s.25(1) of Customs Act 1962 and s.124 of Finance Act 2021. The amendment modifies Agriculture Infrastructure and Development Cess (AIDC) rates for alcoholic beverages. For bourbon whiskey (tariff items 2208 30 11 and 2208 30 91), AIDC is set at 50%, while other alcoholic beverages under headings 2204, 2205, 2206, and 2208 retain 100% AIDC rate. The notification took immediate effect upon issuance on February 13, 2025, implementing differential AIDC treatment for bourbon whiskey compared to other alcoholic beverages.
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