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    March 23, 2026   Circulars DGFT
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
    March 23, 2026   Circulars Customs
    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
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    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
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    March 23, 2026   Case Laws Income Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
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    March 23, 2026   Case Laws Income Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case Laws Income Tax
    Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
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    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
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March 23, 2026   Circulars DGFT
Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
March 23, 2026   Circulars Customs
Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
March 23, 2026   Case Laws Income Tax
Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
March 23, 2026   Case Laws Income Tax
Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
March 23, 2026   Case Laws Income Tax
Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
March 23, 2026   Case Laws IBC
Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
March 23, 2026   Case Laws GST
Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
March 23, 2026   Case Laws Customs
FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
March 23, 2026   Case Laws Customs
Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
March 23, 2026   Case Laws Income Tax
Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
March 23, 2026   Case Laws Income Tax
Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
March 23, 2026   Case Laws Income Tax
Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
March 23, 2026   Case Laws Income Tax
Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
March 23, 2026   Case Laws Income Tax
Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are established.
March 23, 2026   Case Laws Income Tax
Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
March 23, 2026   Case Laws Income Tax
Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
March 23, 2026   Case Laws Income Tax
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
March 23, 2026   Case Laws Income Tax
Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
March 23, 2026   Case Laws Income Tax
Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
March 23, 2026   Case Laws Income Tax
Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.

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GST

Whether the issuing authority had jurisdiction to serve the...

Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered

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GST January 20, 2026 Case Laws HC
Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, given paragraph 2 of Notification No.11/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court's Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional issue - respondents ordered to file a reply affidavit within two weeks addressing whether respondent-authority possessed jurisdiction to issue the SCN, with matter listed for further hearing on the stated date. - HC
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