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    March 2, 2026   Notifications Customs
    Tariff Value Fixation updated for edible oils, brass, areca nut, gold and silver; new customs values notified.
    March 2, 2026   Circulars Customs
    Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.
    March 2, 2026   Circulars Customs
    Auto goods registration and Auto Out of Charge automated for eligible importers and AEOs; risk based holds permitted.
    March 2, 2026   Case Laws GST
    Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
    March 2, 2026   Case Laws GST
    Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
    March 2, 2026   Case Laws GST
    Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
    March 2, 2026   Case Laws GST
    Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
    March 2, 2026   Case Laws GST
    Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
    March 2, 2026   Case Laws GST
    Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
    March 2, 2026   Case Laws GST
    Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
    March 2, 2026   Case Laws GST
    Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
    March 2, 2026   Case Laws GST
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
    March 2, 2026   Case Laws Income Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case Laws Income Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case Laws Income Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    March 2, 2026   Case Laws Income Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case Laws Income Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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March 2, 2026   Notifications Customs
Tariff Value Fixation updated for edible oils, brass, areca nut, gold and silver; new customs values notified.
March 2, 2026   Circulars Customs
Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.
March 2, 2026   Circulars Customs
Auto goods registration and Auto Out of Charge automated for eligible importers and AEOs; risk based holds permitted.
March 2, 2026   Case Laws GST
Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
March 2, 2026   Case Laws GST
Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
March 2, 2026   Case Laws GST
Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
March 2, 2026   Case Laws GST
Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
March 2, 2026   Case Laws GST
Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
March 2, 2026   Case Laws GST
Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
March 2, 2026   Case Laws GST
Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
March 2, 2026   Case Laws GST
Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
March 2, 2026   Case Laws GST
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
March 2, 2026   Case Laws Income Tax
Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
March 2, 2026   Case Laws Income Tax
Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
March 2, 2026   Case Laws Income Tax
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.
March 2, 2026   Case Laws Income Tax
Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
March 2, 2026   Case Laws Income Tax
Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
March 2, 2026   Case Laws Income Tax
Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
March 2, 2026   Case Laws Income Tax
Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
March 2, 2026   Case Laws Income Tax
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.

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Income Tax

Assessment jurisdiction under search provisions cannot be...

Assessment under Section 153A relying on third-party WhatsApp evidence rejected; additions deleted on merits and precedent curtailed

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Income Tax January 21, 2026 Case Laws AT
Assessment jurisdiction under search provisions cannot be assumed for unabated years based on third-party digital chats; the third-party WhatsApp material was unrelated, post-facto and not incriminating, consequently the addition was deleted. The revenue bears the onus to prove unrecorded consideration, and reliance on uncorroborated digital chats or 'dumb documents' is impermissible, so the on-money addition failed on merits. Extrapolating modus operandi or materials from another entity or assessment year to make additions is legally unsound; such additions were deleted. Alleged penny stock contrivances lacking incriminating search material and documentary proof were likewise disallowed and revenue appeals dismissed.
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Acts Income Tax
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