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    March 24, 2026   Case LawsGST
    Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
    March 24, 2026   Case LawsGST
    Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
    March 24, 2026   Case LawsGST
    DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
    March 24, 2026   Case LawsIncome Tax
    Search-seized loose sheets and unexplained assets: High Court upheld additions, rejected telescoping, and sustained undisclosed investment findings.
    March 24, 2026   Case LawsIncome Tax
    Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
    March 24, 2026   Case LawsIncome Tax
    Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
    March 24, 2026   Case LawsIncome Tax
    Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
    March 24, 2026   Case LawsIncome Tax
    Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
    March 24, 2026   Case LawsIncome Tax
    Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
    March 24, 2026   Case LawsCustoms
    Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
    March 24, 2026   Case LawsIndian Laws
    Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
    March 24, 2026   Case LawsIndian Laws
    Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
    March 24, 2026   Case LawsIncome Tax
    Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
    March 24, 2026   Case LawsIncome Tax
    Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification additio...
    March 24, 2026   Case LawsIncome Tax
    Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
    March 24, 2026   Case LawsGST
    GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
    March 24, 2026   Case LawsGST
    Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
    March 24, 2026   Case LawsGST
    Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
    March 24, 2026   Case LawsIncome Tax
    Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
    March 24, 2026   Case LawsIncome Tax
    Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.
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    March 24, 2026   Case Laws GST
    Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
    March 24, 2026   Case Laws GST
    Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
    March 24, 2026   Case Laws GST
    DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
    March 24, 2026   Case Laws Income Tax
    Search-seized loose sheets and unexplained assets: High Court upheld additions, rejected telescoping, and sustained undisclosed investment findings.
    March 24, 2026   Case Laws Income Tax
    Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
    March 24, 2026   Case Laws Income Tax
    Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
    March 24, 2026   Case Laws Income Tax
    Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
    March 24, 2026   Case Laws Income Tax
    Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
    March 24, 2026   Case Laws Income Tax
    Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
    March 24, 2026   Case Laws Customs
    Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
    March 24, 2026   Case Laws Indian Laws
    Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
    March 24, 2026   Case Laws Indian Laws
    Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
    March 24, 2026   Case Laws Income Tax
    Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
    March 24, 2026   Case Laws Income Tax
    Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.
    March 24, 2026   Case Laws Income Tax
    Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
    March 24, 2026   Case Laws GST
    GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
    March 24, 2026   Case Laws GST
    Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
    March 24, 2026   Case Laws GST
    Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
    March 24, 2026   Case Laws Income Tax
    Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
    March 24, 2026   Case Laws Income Tax
    Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.

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      Home› Highlights › Income Tax › 2026 › March, 2026 › This
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      Income Tax

      The due date for issuance of TDS certificates under section 203...

      TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

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      Income TaxMarch 27, 2026Circulars
      The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
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