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    March 2, 2026   Case Laws GST
    Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
    March 2, 2026   Case Laws GST
    Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
    March 2, 2026   Case Laws GST
    Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
    March 2, 2026   Case Laws GST
    Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
    March 2, 2026   Case Laws GST
    Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
    March 2, 2026   Case Laws GST
    Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
    March 2, 2026   Case Laws GST
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
    March 2, 2026   Case Laws Income Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case Laws Income Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case Laws Income Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    March 2, 2026   Case Laws Income Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case Laws Income Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
    March 2, 2026   Case Laws Income Tax
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    March 2, 2026   Case Laws Customs
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    March 2, 2026   Case Laws Customs
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    March 2, 2026   Case Laws Customs
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    March 2, 2026   Case Laws Customs
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
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March 2, 2026   Case Laws GST
Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
March 2, 2026   Case Laws GST
Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
March 2, 2026   Case Laws GST
Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
March 2, 2026   Case Laws GST
Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
March 2, 2026   Case Laws GST
Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
March 2, 2026   Case Laws GST
Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
March 2, 2026   Case Laws GST
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
March 2, 2026   Case Laws Income Tax
Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
March 2, 2026   Case Laws Income Tax
Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
March 2, 2026   Case Laws Income Tax
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.
March 2, 2026   Case Laws Income Tax
Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
March 2, 2026   Case Laws Income Tax
Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
March 2, 2026   Case Laws Income Tax
Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
March 2, 2026   Case Laws Income Tax
Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
March 2, 2026   Case Laws Income Tax
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.
March 2, 2026   Case Laws Income Tax
Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
March 2, 2026   Case Laws Customs
Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
March 2, 2026   Case Laws Customs
Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
March 2, 2026   Case Laws Customs
Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
March 2, 2026   Case Laws Customs
Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.

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FEMA

Reporting obligations under FEMA's Guarantees Regulations, 2026...

Guarantee reporting under FEMA now uses prescribed return forms, quarterly submission timelines and transaction numbering for authorised dealer banks.

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FEMA April 3, 2026 Circulars
Reporting obligations under FEMA's Guarantees Regulations, 2026 are aligned to three prescribed return formats: Form GRN Issue for guarantee issuance, Form GRN Modification for changes in guarantee terms, and Form GRN Invocation for invocation reporting. Authorised dealer banks must submit these returns to the Reserve Bank through CIMS within 30 calendar days from the end of the relevant quarter and assign a unique Guarantee Transaction Number for each guarantee issuance before submission. For late submission fee purposes, the amount involved in delayed Form GRN Invocation reporting is the liability created on invocation, while delayed Form GRN Issue and Form GRN Modification are treated as nil because they do not capture flows. The directions take immediate effect.
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Acts Income Tax
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