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    February 27, 2026   Notifications IBC
    Valuation standards now set by Board circular; valuers must use Board-prescribed report format and retain required documentation.
    February 27, 2026   Notifications IBC
    Fair value determination procedure updated: two valuers, coordinating valuer, third valuer trigger, averaging closest estimates.
    February 27, 2026   Circulars Customs
    Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.
    February 27, 2026   Circulars Customs
    Authorized Economic Operator helpdesk established to assist applicants and expedite application processing; contact and grievance channels provided.
    February 27, 2026   Case Laws GST
    Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
    February 27, 2026   Case Laws GST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case Laws GST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case Laws GST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case Laws GST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
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February 27, 2026   Notifications IBC
Valuation standards now set by Board circular; valuers must use Board-prescribed report format and retain required documentation.
February 27, 2026   Notifications IBC
Fair value determination procedure updated: two valuers, coordinating valuer, third valuer trigger, averaging closest estimates.
February 27, 2026   Circulars Customs
Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.
February 27, 2026   Circulars Customs
Authorized Economic Operator helpdesk established to assist applicants and expedite application processing; contact and grievance channels provided.
February 27, 2026   Case Laws GST
Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
February 27, 2026   Case Laws GST
Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
February 27, 2026   Case Laws GST
Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
February 27, 2026   Case Laws GST
Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
February 27, 2026   Case Laws GST
Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
February 27, 2026   Case Laws GST
Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
February 27, 2026   Case Laws GST
Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
February 27, 2026   Case Laws GST
Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
February 27, 2026   Case Laws GST
Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
February 27, 2026   Case Laws Income Tax
Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
February 27, 2026   Case Laws Income Tax
Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
February 27, 2026   Case Laws Income Tax
Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
February 27, 2026   Case Laws Income Tax
Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
February 27, 2026   Case Laws Income Tax
Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
February 27, 2026   Case Laws Income Tax
Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
February 27, 2026   Case Laws Income Tax
Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.

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Income Tax

Whether consideration for ancillary support services connected...

Income tax treatment of ancillary support services for software licenses under IndiaSingapore DTAA found not to be FTS, relief granted

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Income Tax January 28, 2026 Case Laws AT
Whether consideration for ancillary support services connected to software license distribution constitutes Fee for Technical Services under the IndiaSingapore DTAA. The tribunal found the services were ancillary and subsidiary to software sales, including maintenance and technical support obligations under the parties' licence and partner agreements, and thus not characterisable as FTS or as "make available" independent services; consequence: the assessing officer/TPA/DRP findings treating the receipts as FTS were not justified and were disallowed to that extent.
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Acts Income Tax
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