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    March 10, 2026   Case Laws Income Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case Laws Income Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case Laws Income Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case Laws Customs
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
    March 10, 2026   Case Laws Indian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   Circulars DGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   Circulars Customs
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case Laws GST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case Laws GST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case Laws GST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
    March 9, 2026   Case Laws Income Tax
    Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
    March 9, 2026   Case Laws Income Tax
    Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
    March 9, 2026   Case Laws Income Tax
    Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
    March 9, 2026   Case Laws Income Tax
    Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
    March 9, 2026   Case Laws Income Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
    March 9, 2026   Case Laws Income Tax
    Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
    March 9, 2026   Case Laws Income Tax
    Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
    March 9, 2026   Case Laws Income Tax
    Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
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March 10, 2026   Case Laws Income Tax
Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
March 10, 2026   Case Laws Income Tax
Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
March 10, 2026   Case Laws Income Tax
Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
March 10, 2026   Case Laws Customs
Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.
March 10, 2026   Case Laws Indian Laws
Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
March 9, 2026   Circulars DGFT
Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
March 9, 2026   Circulars Customs
Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
March 9, 2026   Case Laws GST
Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
March 9, 2026   Case Laws GST
Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
March 9, 2026   Case Laws GST
GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
March 9, 2026   Case Laws GST
Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
March 9, 2026   Case Laws GST
Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
March 9, 2026   Case Laws Income Tax
Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
March 9, 2026   Case Laws Income Tax
Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
March 9, 2026   Case Laws Income Tax
Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
March 9, 2026   Case Laws Income Tax
Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
March 9, 2026   Case Laws Income Tax
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for deduction.
March 9, 2026   Case Laws Income Tax
Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
March 9, 2026   Case Laws Income Tax
Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
March 9, 2026   Case Laws Income Tax
Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.

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Customs

Amendment of shipping bills under section 149 and conversion of...

Amendment of export shipping bills to reflect scheme entitlements affirmed; tribunal directs amendment after documentary proof validated.

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Customs February 2, 2026 Case Laws AT
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
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Acts Income Tax
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