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    February 28, 2026   CircularsSEBI
    Valuation of Physical Gold and Silver: mutual funds must use polled spot exchange prices for domestic valuation, effective April 1, 2026.
    February 28, 2026   CircularsDGFT
    Average Export Obligation Relief: reduce EPCG annual EO where sector exports fell over the FTP threshold, and re fix licences accordingly.
    February 28, 2026   Case LawsGST
    Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
    February 28, 2026   Case LawsGST
    Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
    February 28, 2026   Case LawsGST
    Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
    February 28, 2026   Case LawsGST
    Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
    February 28, 2026   Case LawsGST
    Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
    February 28, 2026   Case LawsGST
    Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
    February 28, 2026   Case LawsGST
    Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
    February 28, 2026   Case LawsGST
    TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
    February 28, 2026   Case LawsGST
    Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
    February 28, 2026   Case LawsIncome Tax
    Reopening of assessment requires fresh tangible material showing escaped income; identical adjudicated transactions cannot be reassessed.
    February 28, 2026   Case LawsIncome Tax
    Notice of Demand under Section 156 invalid without antecedent assessment or reassessment; reopening under Section 147 required.
    February 28, 2026   Case LawsIncome Tax
    Fees for technical services: Article 9 neutralisation cannot recharacterise intra-group refurbishing fees; not taxable in India.
    February 28, 2026   Case LawsIncome Tax
    Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
    February 28, 2026   Case LawsIncome Tax
    Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
    February 28, 2026   Case LawsIncome Tax
    Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
    February 28, 2026   Case LawsIncome Tax
    Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
    February 28, 2026   Case LawsIncome Tax
    Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
    February 28, 2026   Case LawsIncome Tax
    Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.
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    February 28, 2026   Circulars SEBI
    Valuation of Physical Gold and Silver: mutual funds must use polled spot exchange prices for domestic valuation, effective April 1, 2026.
    February 28, 2026   Circulars DGFT
    Average Export Obligation Relief: reduce EPCG annual EO where sector exports fell over the FTP threshold, and re fix licences accordingly.
    February 28, 2026   Case Laws GST
    Notice lacking particulars breaches natural justice, voiding adjudication and requiring reversal of electronic ledger debits.
    February 28, 2026   Case Laws GST
    Cancellation of GST registration: restoration allowed on filing pending returns and full payment; authority may restore registration.
    February 28, 2026   Case Laws GST
    Mandatory Form DRC-07 requirement: appellate authorities must address memo-of-appeal grounds when considering condonation of delay.
    February 28, 2026   Case Laws GST
    Interim Relief: Appellate Tribunal may grant stay of recovery pending appeal; limited interim protection ordered.
    February 28, 2026   Case Laws GST
    Pre-deposit Requirement: petitioner granted liberty to appeal subject to prescribed pre-deposit and appellate consideration of insolvency orders.
    February 28, 2026   Case Laws GST
    Input Tax Credit misuse requires fraud or wilful misstatement; absent that, recovery notice is invalid and credit must be restored.
    February 28, 2026   Case Laws GST
    Delay and laches: COVID stay did not excuse failure to prosecute an appeal, petition dismissed for negligent inaction.
    February 28, 2026   Case Laws GST
    TDS liability: regulatory control suffices to classify an entity as a specified person, and contract-level aggregation governs threshold.
    February 28, 2026   Case Laws GST
    Input Tax Credit restriction on works-contract construction of immovable property unless treated as plant and machinery; ITC denied here.
    February 28, 2026   Case Laws Income Tax
    Reopening of assessment requires fresh tangible material showing escaped income; identical adjudicated transactions cannot be reassessed.
    February 28, 2026   Case Laws Income Tax
    Notice of Demand under Section 156 invalid without antecedent assessment or reassessment; reopening under Section 147 required.
    February 28, 2026   Case Laws Income Tax
    Fees for technical services: Article 9 neutralisation cannot recharacterise intra-group refurbishing fees; not taxable in India.
    February 28, 2026   Case Laws Income Tax
    Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof.
    February 28, 2026   Case Laws Income Tax
    Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
    February 28, 2026   Case Laws Income Tax
    Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
    February 28, 2026   Case Laws Income Tax
    Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
    February 28, 2026   Case Laws Income Tax
    Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
    February 28, 2026   Case Laws Income Tax
    Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.

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      Home› Highlights › Customs › 2026 › March, 2026 › This
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      Customs

      Extension permits Eligible Manufacturer Importers to avail...

      Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.

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      CustomsMarch 5, 2026Circulars
      Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
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      ActsIncome Tax
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