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    July 30, 2026   Case LawsIncome Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
    July 30, 2026   Case LawsIncome Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case LawsIncome Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case LawsIncome Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case LawsIncome Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case LawsIncome Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case LawsIncome Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case LawsCustoms
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case LawsCustoms
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case LawsCustoms
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
    July 30, 2026   Case LawsCustoms
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
    July 30, 2026   Case LawsCustoms
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
    July 30, 2026   Case LawsCustoms
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case LawsCustoms
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
    July 30, 2026   Case LawsCustoms
    Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
    July 30, 2026   Case LawsCompanies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
    July 30, 2026   Case LawsCompanies Law
    Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
    July 30, 2026   Case LawsCompanies Law
    Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
    July 30, 2026   Case LawsFEMA
    Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.
    July 30, 2026   Case LawsMoney Laundering
    Pre-cognizance hearing under BNSS applies to PMLA complaints, requiring proposed accused to be heard before cognizance is taken.
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    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.
    July 30, 2026   Case Laws Income Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case Laws Income Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case Laws Income Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case Laws Customs
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case Laws Customs
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case Laws Customs
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final customs assessments.
    July 30, 2026   Case Laws Customs
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clearance filings.
    July 30, 2026   Case Laws Customs
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabilities.
    July 30, 2026   Case Laws Customs
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case Laws Customs
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
    July 30, 2026   Case Laws Customs
    Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
    July 30, 2026   Case Laws Companies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
    July 30, 2026   Case Laws Companies Law
    Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
    July 30, 2026   Case Laws Companies Law
    Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determination.
    July 30, 2026   Case Laws FEMA
    Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.
    July 30, 2026   Case Laws Money Laundering
    Pre-cognizance hearing under BNSS applies to PMLA complaints, requiring proposed accused to be heard before cognizance is taken.

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      Home› Highlights › GST - States › 2025 › March, 2025 › This
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      GST - States

      The Goa Commissioner of State Taxes has adopted Circular No....

      Goa adopts Finance Ministry's Circular 245 clarifying GST exemptions for loan penalties and payment aggregators

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      GST - StatesMarch 20, 2025Circulars
      The Goa Commissioner of State Taxes has adopted Circular No. 245/02/2025-GST issued by the Ministry of Finance for uniform implementation under the Goa GST Act. The circular provides several key clarifications: penal charges levied by regulated entities for loan contract non-compliance are exempt from GST; RBI-regulated Payment Aggregators qualify for GST exemption on settlement transactions up to 2,000; GST payments are regularized for certain research services by Government Entities (July 2017-October 2024) and for skilling services by NSDC-approved Training Partners (October 2024-January 2025). Additionally, facility management services to MCD are confirmed as taxable, DDA is clarified not to be a local authority under GST law, and certain electricity utility support services are regularized.
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