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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
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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

The Central Government has amended Notification No....

Government exempts Bengal gram from AIDC and SWS under Customs Act, setting 10% consolidated import duty effective April 2025.

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Customs March 29, 2025 Notifications
The Central Government has amended Notification No. 11/2018-Customs and Notification No. 11/2021-Customs to exempt Bengal gram (desi chana) under HS code 0713 20 20 from both Agriculture Infrastructure and Development Cess (AIDC) and Social Welfare Surcharge (SWS). These amendments, exercised under s.25(1) of the Customs Act, 1962, read with s.124 of the Finance Act, 2021 and s.110 of Finance Act, 2018, effectively establish a consolidated import duty of 10% on Bengal gram imports. The notification specifically inserts "0713 20 20" after "0713 10" in the first notification and substitutes the entry against Sl. No. 3 with "Nil" in the second notification. These provisions take effect from April 1, 2025.
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Acts Income Tax
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