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    February 23, 2026   Case Laws Income Tax
    Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
    February 23, 2026   Case Laws Income Tax
    Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
    February 23, 2026   Case Laws Income Tax
    Fees for Included Services: consultancy and subscription receipts not FIS or royalty; TDS credit allowed if income is offered.
    February 23, 2026   Case Laws Customs
    Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
    February 23, 2026   Case Laws Customs
    Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
    February 23, 2026   Case Laws Customs
    Import permissibility of J3 Grade stainless steel upheld; penalties and forfeiture claims quashed under controlling precedent.
    February 23, 2026   Case Laws Central Excise
    Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
    February 21, 2026   Case Laws GST
    Natural justice: Cancellation of GST registration requires objective reasons and specific particulars; vague show-cause notices are invalidated.
    February 21, 2026   Case Laws GST
    Videography of statements during GST summons allowed as limited humanitarian accommodation where cooperation and serious illness are shown.
    February 21, 2026   Case Laws GST
    Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
    February 21, 2026   Case Laws GST
    Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
    February 21, 2026   Case Laws GST
    Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
    February 21, 2026   Case Laws GST
    Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficien...
    February 21, 2026   Case Laws GST
    Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
    February 21, 2026   Case Laws Income Tax
    TDS under Section 194C treated fixed-percentage commissions as contractual payments, leading to disallowance under Section 40(a)(ia).
    February 21, 2026   Case Laws Income Tax
    Charitable purpose vs commercial contract: exemption denied where trust income from contractor activity, not incidental to charity.
    February 21, 2026   Case Laws Income Tax
    Capital gains deduction under Section 54F: actual investment in residential property within prescribed period qualifies despite partial CGAS deposit.
    February 21, 2026   Case Laws Income Tax
    Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessme...
    February 21, 2026   Case Laws Income Tax
    Tax credit entitlement where intermediary receives funds for principals: full TDS credit should be available despite gross receipts shown in Form26AS.
    February 21, 2026   Case Laws Income Tax
    Dividend Income Exemption precludes special deduction for taxable dividends, appellate reversal and remand for corrected income computation.
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February 23, 2026   Case Laws Income Tax
Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
February 23, 2026   Case Laws Income Tax
Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
February 23, 2026   Case Laws Income Tax
Fees for Included Services: consultancy and subscription receipts not FIS or royalty; TDS credit allowed if income is offered.
February 23, 2026   Case Laws Customs
Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
February 23, 2026   Case Laws Customs
Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
February 23, 2026   Case Laws Customs
Import permissibility of J3 Grade stainless steel upheld; penalties and forfeiture claims quashed under controlling precedent.
February 23, 2026   Case Laws Central Excise
Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
February 21, 2026   Case Laws GST
Natural justice: Cancellation of GST registration requires objective reasons and specific particulars; vague show-cause notices are invalidated.
February 21, 2026   Case Laws GST
Videography of statements during GST summons allowed as limited humanitarian accommodation where cooperation and serious illness are shown.
February 21, 2026   Case Laws GST
Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
February 21, 2026   Case Laws GST
Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
February 21, 2026   Case Laws GST
Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
February 21, 2026   Case Laws GST
Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.
February 21, 2026   Case Laws GST
Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
February 21, 2026   Case Laws Income Tax
TDS under Section 194C treated fixed-percentage commissions as contractual payments, leading to disallowance under Section 40(a)(ia).
February 21, 2026   Case Laws Income Tax
Charitable purpose vs commercial contract: exemption denied where trust income from contractor activity, not incidental to charity.
February 21, 2026   Case Laws Income Tax
Capital gains deduction under Section 54F: actual investment in residential property within prescribed period qualifies despite partial CGAS deposit.
February 21, 2026   Case Laws Income Tax
Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessment.
February 21, 2026   Case Laws Income Tax
Tax credit entitlement where intermediary receives funds for principals: full TDS credit should be available despite gross receipts shown in Form26AS.
February 21, 2026   Case Laws Income Tax
Dividend Income Exemption precludes special deduction for taxable dividends, appellate reversal and remand for corrected income computation.

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FEMA

These Regulations (superseding the 2015 rules) require exporters...

Exporters' mandatory EDF filing and AD-linked transmission, fixed export realisation periods and AD verification obligations

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FEMA January 16, 2026 Notifications
These Regulations (superseding the 2015 rules) require exporters to file an Export Declaration Form (EDF) with the specified authority and, for non-EDI cases, transmit authenticated EDFs to the Authorised Dealer (AD), thereby formalising export declarations and linkage to ADs; they prescribe realisation periods-generally 15 months (18 months if invoiced/settled in INR) and contract-specific terms for project exports-thereby fixing time limits for repatriation; empower ADs to verify genuineness before credit/debit and to close or update EDPMS/IDPMS entries, thereby imposing AD monitoring and reporting duties; permit ADs to allow reduction in export realisation, set-off of export receivables against import payables, third-party receipts/payments, and controlled advance remittances (with restrictions for gold/silver), thereby regulating adjustments and advance flows; impose reporting timelines for EDPMS/IDPMS and require ADs to maintain internal policies/SOPs, thereby mandating compliance, monitoring and customer grievance/appeal mechanisms.
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Acts Income Tax
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