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    March 16, 2026   Case LawsIncome Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
    March 16, 2026   Case LawsIncome Tax
    Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
    March 16, 2026   Case LawsIncome Tax
    Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
    March 16, 2026   Case LawsCustoms
    Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
    March 16, 2026   Case LawsCustoms
    Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
    March 16, 2026   Case LawsCustoms
    Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
    March 16, 2026   Case LawsCustoms
    Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
    March 16, 2026   Case LawsIBC
    Moratorium on Proceedings bars statutory assessments during CIRP; claims assessed then and filed after CoC approval are rejected.
    March 16, 2026   Case LawsService Tax
    Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.
    March 16, 2026   Case LawsService Tax
    Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.
    March 16, 2026   Case LawsCentral Excise
    Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
    March 16, 2026   Case LawsIndian 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 LawsIndian Laws
    Registrar power to cancel registrations is limited; annulment of sale deeds requires civil adjudication, not summary administrative action.
    March 15, 2026   Case LawsIncome 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   NotificationsCustoms
    Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
    March 14, 2026   CircularsSEBI
    Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
    March 14, 2026   Case LawsGST
    Writ remedy remains available when the appellate tribunal is non functional, but statutory pre deposit conditions must be complied with.
    March 14, 2026   Case LawsGST
    Cancellation of GST registration: furnishing pending returns and paying dues permits dropping proceedings and consideration for restoration.
    March 14, 2026   Case LawsGST
    Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
    March 14, 2026   Case LawsGST
    Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
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    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.
    March 14, 2026   Case Laws GST
    Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.

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      Customs

      The article determines that technical-grade Cyantraniliprole and...

      Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.

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      CustomsMarch 19, 2026Case LawsAAR
      The article determines that technical-grade Cyantraniliprole and Clothianidin are insecticidal preparations and thus classifiable under Heading 3808. Applying Chapter and HSN explanatory notes and GRI 3(a), the specific description for insecticidal preparations prevails over more general chemical headings; alternatively, GRI 3(b) supports classification by essential character derived from insecticidal function. Supplementary Note 2's mass-content threshold (>90%) is satisfied, bringing the goods within the specified tariff entry for technical-grade pesticides. Legislative amendments in the Finance Act, 2025 and product registration requirements under the Insecticides regime reinforce their regulatory identity as insecticides.
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      ActsIncome Tax
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