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    May 27, 2026   Circulars Customs
    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    May 27, 2026   Circulars Customs
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    May 27, 2026   Case Laws GST
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    May 27, 2026   Case Laws GST
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    May 27, 2026   Case Laws GST
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
    May 27, 2026   Case Laws GST
    Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
    May 27, 2026   Case Laws GST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case Laws GST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    May 27, 2026   Case Laws GST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case Laws Income Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    May 27, 2026   Case Laws Income Tax
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case Laws Income Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    May 27, 2026   Case Laws Income Tax
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    May 27, 2026   Case Laws Income Tax
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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May 27, 2026   Circulars Customs
SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
May 27, 2026   Circulars Customs
Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
May 27, 2026   Case Laws GST
Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
May 27, 2026   Case Laws GST
Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
May 27, 2026   Case Laws GST
Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
May 27, 2026   Case Laws GST
Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
May 27, 2026   Case Laws GST
Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
May 27, 2026   Case Laws GST
Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
May 27, 2026   Case Laws GST
Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
May 27, 2026   Case Laws Income Tax
Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
May 27, 2026   Case Laws Income Tax
Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
May 27, 2026   Case Laws Income Tax
Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
May 27, 2026   Case Laws Income Tax
Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
May 27, 2026   Case Laws Income Tax
Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
May 27, 2026   Case Laws Income Tax
Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
May 27, 2026   Case Laws Income Tax
Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
May 27, 2026   Case Laws Income Tax
Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
May 27, 2026   Case Laws Income Tax
Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.

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Customs

HC allows petition challenging DGFT Notification No.68/2023,...

High Court Upholds Petroleum Coke Import Petition, Orders Fresh Review of Advance Authorisation and Mandates Personal Hearing

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Customs May 15, 2025 Case Laws HC
HC allows petition challenging DGFT Notification No.68/2023, setting aside the rejection of Advance Authorisation for Raw Petroleum Coke import. The court remitted the matter to respondents for fresh consideration, directing DGFT to provide personal hearing to petitioners. The ruling emphasizes compliance with CAQM order and Supreme Court precedents, permitting deemed exports to SEZ units. The decision mandates reconsideration of the petitioner's application under Foreign Trade Policy, 2023, with interim relief to supply Calcined Petroleum Coke to SEZ units pending final determination.
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Acts Income Tax
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