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    March 16, 2026   Case Laws Income Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
    March 16, 2026   Case Laws Income Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
    March 16, 2026   Case Laws Income Tax
    Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
    March 16, 2026   Case Laws Income Tax
    Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
    March 16, 2026   Case Laws Customs
    Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
    March 16, 2026   Case Laws Customs
    Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
    March 16, 2026   Case Laws Customs
    Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
    March 16, 2026   Case Laws Customs
    Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
    March 16, 2026   Case Laws IBC
    Moratorium on Proceedings bars statutory assessments during CIRP; claims assessed then and filed after CoC approval are rejected.
    March 16, 2026   Case Laws Service Tax
    Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.
    March 16, 2026   Case Laws Service Tax
    Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.
    March 16, 2026   Case Laws Central Excise
    Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
    March 16, 2026   Case Laws Indian Laws
    Finality of auction sales can yield to supervisory review where valuation or reserve price fairness is credibly in doubt, permitting limited remand.
    March 16, 2026   Case Laws Indian Laws
    Registrar power to cancel registrations is limited; annulment of sale deeds requires civil adjudication, not summary administrative action.
    March 15, 2026   Case Laws Income Tax
    Transfer pricing comparability and FAR determine arm's length rates; TDS judged by law at payment date and double taxation adjusted.
    March 14, 2026   Notifications Customs
    Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
    March 14, 2026   Circulars SEBI
    Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
    March 14, 2026   Case Laws GST
    Writ remedy remains available when the appellate tribunal is non functional, but statutory pre deposit conditions must be complied with.
    March 14, 2026   Case Laws GST
    Cancellation of GST registration: furnishing pending returns and paying dues permits dropping proceedings and consideration for restoration.
    March 14, 2026   Case Laws GST
    Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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March 16, 2026   Case Laws Income Tax
Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
March 16, 2026   Case Laws Income Tax
Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
March 16, 2026   Case Laws Income Tax
Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
March 16, 2026   Case Laws Income Tax
Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.
March 16, 2026   Case Laws Customs
Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
March 16, 2026   Case Laws Customs
Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
March 16, 2026   Case Laws Customs
Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
March 16, 2026   Case Laws Customs
Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
March 16, 2026   Case Laws IBC
Moratorium on Proceedings bars statutory assessments during CIRP; claims assessed then and filed after CoC approval are rejected.
March 16, 2026   Case Laws Service Tax
Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.
March 16, 2026   Case Laws Service Tax
Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.
March 16, 2026   Case Laws Central Excise
Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
March 16, 2026   Case Laws Indian Laws
Finality of auction sales can yield to supervisory review where valuation or reserve price fairness is credibly in doubt, permitting limited remand.
March 16, 2026   Case Laws Indian Laws
Registrar power to cancel registrations is limited; annulment of sale deeds requires civil adjudication, not summary administrative action.
March 15, 2026   Case Laws Income Tax
Transfer pricing comparability and FAR determine arm's length rates; TDS judged by law at payment date and double taxation adjusted.
March 14, 2026   Notifications Customs
Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
March 14, 2026   Circulars SEBI
Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
March 14, 2026   Case Laws GST
Writ remedy remains available when the appellate tribunal is non functional, but statutory pre deposit conditions must be complied with.
March 14, 2026   Case Laws GST
Cancellation of GST registration: furnishing pending returns and paying dues permits dropping proceedings and consideration for restoration.
March 14, 2026   Case Laws GST
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insufficient.

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Customs

Processing of Letters of Guarantee (LOG) for Bhutan-bound...

Letter of Guarantee for Bhutan transit cargo via Jaigaon LCS now processed in ICES with sealing and exit verification.

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Customs February 10, 2026 Circulars
Processing of Letters of Guarantee (LOG) for Bhutan-bound transit cargo via Jaigaon LCS is mandated to be filed and processed online in the Indian Customs EDI System (ICES); until remote filing is enabled, submission occurs at the Service Centre/Bhutan Unit. Bhutan importers must register in ICES; LOGs are assessed and certified online by designated officers, after which custody, sealing (one-time lock, RFID/ECTS), and gate verification procedures at Docks/CFS are recorded in ICES. At the border LCS officials verify seal, vehicle and container data and record cross border completion; discrepancies permit examination and, on diversion, the guarantee may be invoked to recover duties. Export transit follows the same procedure mutatis mutandis.
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Acts Income Tax
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