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    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
    March 19, 2026   Case Laws Customs
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case Laws Companies Law
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
    March 19, 2026   Case Laws IBC
    Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
    March 19, 2026   Case Laws FEMA
    Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
    March 19, 2026   Case Laws FEMA
    Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
    March 18, 2026   Notifications Customs
    Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
    March 18, 2026   Circulars SEBI
    Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
    March 18, 2026   Circulars Customs
    Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
    March 18, 2026   Case Laws GST
    Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
    March 18, 2026   Case Laws GST
    Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
    March 18, 2026   Case Laws GST
    Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.
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March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
March 19, 2026   Case Laws Income Tax
TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
March 19, 2026   Case Laws Income Tax
Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
March 19, 2026   Case Laws Income Tax
Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
March 19, 2026   Case Laws Income Tax
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
March 19, 2026   Case Laws Income Tax
Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
March 19, 2026   Case Laws Customs
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
March 19, 2026   Case Laws Customs
Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
March 19, 2026   Case Laws Customs
Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
March 19, 2026   Case Laws Customs
Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
March 19, 2026   Case Laws Companies Law
Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
March 19, 2026   Case Laws IBC
Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
March 19, 2026   Case Laws FEMA
Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
March 19, 2026   Case Laws FEMA
Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
March 18, 2026   Notifications Customs
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on publication.
March 18, 2026   Circulars SEBI
Settlement Guarantee Fund coverage now requires stress testing for simultaneous default of three clearing members; exemptions allowed case-by-case.
March 18, 2026   Circulars Customs
Import facilitation for pet dogs and cats permits abbreviated pre export formalities and port vaccination with AQCS clearance.
March 18, 2026   Case Laws GST
Mandatory Pre-Deposit requirement bars writ relief to bypass statutory appeal pre-conditions; appealability depends on deposit compliance.
March 18, 2026   Case Laws GST
Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.
March 18, 2026   Case Laws GST
Natural Justice: failure to reply to portal notices forecloses writ relief; statutory appeal with pre-deposit is the remedy.

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GST

A consignment note is essential to classify an activity as Goods...

Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.

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GST February 12, 2026 Case Laws AAR
A consignment note is essential to classify an activity as Goods Transport Agency (GTA) services because it evidences receipt of goods for road transport and transfers custody and liability to the transporter; accordingly, issuing a single consignment note from source hub to delivery address creates a lien and transporter liability until delivery, whether transport is performed directly or via subcontracted carriers. GTA services include ancillary acts (loading, unloading, packing, transshipment, temporary warehousing) as part of a composite supply. Services by a GTA rendered to a person not registered under GST (including customers ordering via e commerce portals) are eligible for exemption under entry 21A of Notification No. 12/2017.
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Acts Income Tax
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