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    March 11, 2026   Case LawsIncome Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case LawsIncome Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case LawsIncome Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case LawsIncome Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case LawsCustoms
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
    March 11, 2026   Case LawsCustoms
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
    March 11, 2026   Case LawsCustoms
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case LawsCustoms
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case LawsCustoms
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
    March 11, 2026   Case LawsCustoms
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case LawsCustoms
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case LawsMoney Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case LawsService Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case LawsService Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
    March 11, 2026   Case LawsIndian Laws
    Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
    March 10, 2026   CircularsIBC
    Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
    March 10, 2026   CircularsCustoms
    Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
    March 10, 2026   CircularsCustoms
    Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
    March 10, 2026   CircularsSEBI
    Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
    March 10, 2026   CircularsCompanies Law
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.
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    March 11, 2026   Case Laws Income Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case Laws Income Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case Laws Income Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case Laws Income Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case Laws Customs
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
    March 11, 2026   Case Laws Customs
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
    March 11, 2026   Case Laws Customs
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case Laws Customs
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case Laws Customs
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
    March 11, 2026   Case Laws Customs
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case Laws Customs
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case Laws Money Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case Laws Service Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case Laws Service Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejected.
    March 11, 2026   Case Laws Indian Laws
    Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
    March 10, 2026   Circulars IBC
    Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
    March 10, 2026   Circulars Customs
    Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
    March 10, 2026   Circulars Customs
    Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
    March 10, 2026   Circulars SEBI
    Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
    March 10, 2026   Circulars Companies Law
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.

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      Income Tax

      Section 201(3) limitation begins from the end of the financial...

      Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.

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      Income TaxMarch 7, 2026Case LawsHC
      Section 201(3) limitation begins from the end of the financial year in which each quarterly TDS statement is filed, making each quarterly filing an independent trigger for the two-year limitation period; Rule 31A's quarterly filing requirement confirms that each quarter is a distinct compliance event and precludes an annual or cumulative computation of limitation. The statutory language and TDS scheme require strict construction of limitation, so earlier quarters filed in one financial year are time-barred while a quarter filed in the subsequent financial year remains within limitation; the Tribunal's conclusion dismissing the appeal as to limitation was affirmed.
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