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    August 6, 2026   NotificationsDGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...
    August 6, 2026   CircularsDGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...
    August 6, 2026   CircularsDGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    August 6, 2026   CircularsFEMA
    Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
    August 6, 2026   Case LawsGST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case LawsGST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
    August 6, 2026   Case LawsGST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case LawsGST
    Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
    August 6, 2026   Case LawsGST
    GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
    August 6, 2026   Case LawsGST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
    August 6, 2026   Case LawsGST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case LawsGST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case LawsIncome Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case LawsIncome Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case LawsIncome Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case LawsIncome Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case LawsIncome Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case LawsIncome Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
    August 6, 2026   Case LawsIncome Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case LawsIncome Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
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    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
    August 6, 2026   Circulars DGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    August 6, 2026   Circulars FEMA
    Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
    August 6, 2026   Case Laws GST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case Laws GST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
    August 6, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case Laws GST
    Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
    August 6, 2026   Case Laws GST
    GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
    August 6, 2026   Case Laws GST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case Laws Income Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case Laws Income Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case Laws Income Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case Laws Income Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amendment.
    August 6, 2026   Case Laws Income Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.

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      Home› Highlights › Income Tax › 2025 › April, 2025 › This
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      Income Tax

      HC determined key tax adjustment issues involving intra-group...

      Legal Battle Over Telecom Tax Deductions Explores Circuit Accrual Charges and License Fee Amortization Under Section 1941

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      Income TaxApril 17, 2025Case LawsHC
      HC determined key tax adjustment issues involving intra-group services and telecommunications licensing expenses. The court recognized unresolved questions regarding revenue share-based payments and circuit accrual charges. Specifically, the court found no leasing equipment element precluding TDS application under section 1941. The appeal was admitted on two primary legal questions: (1) validity of disallowances related to circuit accrual charges without documentary evidence, and (2) treatment of amortized revenue-share license fees considering the enduring nature of telecom service rights. The matter was scheduled for further hearing, with potential implications for similar telecommunications tax assessment cases.
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