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    February 7, 2026   Case Laws Customs
    Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
    February 7, 2026   Case Laws Customs
    Classification of imported brass rods as copper zinc alloy, resulting in tariff entry CTH 7407 21 20.
    February 7, 2026   Case Laws Customs
    Classification of plastic wall panels and mouldings: decorative interlocking panels treated as sheets, classifiable under 3921.
    February 7, 2026   Case Laws Service Tax
    Revenue sharing arrangements on principal to principal basis in healthcare BSS found not taxable, impugned demand set aside.
    February 7, 2026   Case Laws VAT / Sales Tax
    Sale for export and meaning of 'in the course of export' under CST Act clarified; impugned tax revision set aside
    February 6, 2026   Case Laws GST
    Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
    February 6, 2026   Case Laws GST
    Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
    February 6, 2026   Case Laws GST
    GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
    February 6, 2026   Case Laws GST
    GST registration cancellation quashed - restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
    February 6, 2026   Case Laws GST
    GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
    February 6, 2026   Case Laws Income Tax
    Addition to share capital and share premium: documentary banking traceability upheld over human probability, addition deleted
    February 6, 2026   Case Laws Income Tax
    Unexplained share capital under Section 68: traceable investors and bank evidence upheld, Tribunal findings favoured the assessee.
    February 6, 2026   Case Laws Income Tax
    Validity of assessment under Section 143(1)(a): mandatory intimation required before adjustments, intimation quashed for non-compliance.
    February 6, 2026   Case Laws Income Tax
    Notional carry forward of losses for 80IA deduction disallowed; 80IA(9) caps aggregate Chapter VIA deductions to 100%.
    February 6, 2026   Case Laws Income Tax
    Characterisation of payments to medical consultants as professional fees, resulting in no employer default and appeal dismissed.
    February 6, 2026   Case Laws Income Tax
    Taxability of property received under family settlement: treated as non-transfer and not taxable under deemed income provisions
    February 6, 2026   Case Laws Income Tax
    TDS on commission to foreign agents clarified: no withholding required where commission is not chargeable to tax in India, relief granted
    February 6, 2026   Case Laws Income Tax
    Rejection of books and estimation of income for unexplained cash deposits leads to uplifted net profit and recomputation of tax liability.
    February 6, 2026   Case Laws Income Tax
    Revision under section 263 jurisdiction and adequacy of inquiry held inappropriate where AO made adequate inquiry; appeal allowed
    February 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments and R&D weighted deduction decisions: TP adjustments deleted in several heads; DSIR approval limits deduction.
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February 7, 2026   Case Laws Customs
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring substantial manufacture.
February 7, 2026   Case Laws Customs
Classification of imported brass rods as copper zinc alloy, resulting in tariff entry CTH 7407 21 20.
February 7, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings: decorative interlocking panels treated as sheets, classifiable under 3921.
February 7, 2026   Case Laws Service Tax
Revenue sharing arrangements on principal to principal basis in healthcare BSS found not taxable, impugned demand set aside.
February 7, 2026   Case Laws VAT / Sales Tax
Sale for export and meaning of 'in the course of export' under CST Act clarified; impugned tax revision set aside
February 6, 2026   Case Laws GST
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representative.
February 6, 2026   Case Laws GST
Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing
February 6, 2026   Case Laws GST
GST reverse charge and import of services bail granted where offences are triable by Magistrate and detention prolonged
February 6, 2026   Case Laws GST
GST registration cancellation quashed - restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
February 6, 2026   Case Laws GST
GST liability on mandated contributions to DMF and NMET under MMDR Act: DMF exempted; NMET held taxable.
February 6, 2026   Case Laws Income Tax
Addition to share capital and share premium: documentary banking traceability upheld over human probability, addition deleted
February 6, 2026   Case Laws Income Tax
Unexplained share capital under Section 68: traceable investors and bank evidence upheld, Tribunal findings favoured the assessee.
February 6, 2026   Case Laws Income Tax
Validity of assessment under Section 143(1)(a): mandatory intimation required before adjustments, intimation quashed for non-compliance.
February 6, 2026   Case Laws Income Tax
Notional carry forward of losses for 80IA deduction disallowed; 80IA(9) caps aggregate Chapter VIA deductions to 100%.
February 6, 2026   Case Laws Income Tax
Characterisation of payments to medical consultants as professional fees, resulting in no employer default and appeal dismissed.
February 6, 2026   Case Laws Income Tax
Taxability of property received under family settlement: treated as non-transfer and not taxable under deemed income provisions
February 6, 2026   Case Laws Income Tax
TDS on commission to foreign agents clarified: no withholding required where commission is not chargeable to tax in India, relief granted
February 6, 2026   Case Laws Income Tax
Rejection of books and estimation of income for unexplained cash deposits leads to uplifted net profit and recomputation of tax liability.
February 6, 2026   Case Laws Income Tax
Revision under section 263 jurisdiction and adequacy of inquiry held inappropriate where AO made adequate inquiry; appeal allowed
February 6, 2026   Case Laws Income Tax
Transfer pricing adjustments and R&D weighted deduction decisions: TP adjustments deleted in several heads; DSIR approval limits deduction.

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Customs

DEEC Monitoring Cell has selected 16 DEEC EODC cases for...

LUT/Bond cancellation under DEEC: selected exporters must submit prescribed documents to enable BG/LUT release following verification.

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Customs March 19, 2026 Circulars
DEEC Monitoring Cell has selected 16 DEEC EODC cases for detailed verification and requires specified documentary proof by 31.10.2025; upon receipt original documents the department will cancel the LUT/Bond/Bank Guarantee and release the BG/LUT. A further 308 cases are accepted without detailed verification provided the importer submits the original Advance License, EODC and a No Bond Certificate issued by DGFT. Required documents for detailed checks include EODC/redemption letter, ANF 4F certified by a CA, DEEC license with duty debit speech, shipping bills (or ARE 1), Bank Realisation Certificate, third party export papers per FTP 2015-20 and other DGFT submissions. Bonds will be forwarded to DMC for file closure.
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Acts Income Tax
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