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    July 22, 2026   Case Laws GST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
    July 22, 2026   Case Laws GST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case Laws Customs
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
    July 22, 2026   Case Laws Income Tax
    Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
    July 22, 2026   Case Laws Income Tax
    Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
    July 22, 2026   Case Laws Income Tax
    Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
    July 22, 2026   Case Laws Income Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case Laws Income Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case Laws Income Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
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July 22, 2026   Case Laws GST
Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
July 22, 2026   Case Laws GST
Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
July 22, 2026   Case Laws Customs
Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
July 22, 2026   Case Laws Customs
Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
July 22, 2026   Case Laws Customs
Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
July 22, 2026   Case Laws GST
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
July 22, 2026   Case Laws GST
Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
July 22, 2026   Case Laws GST
Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
July 22, 2026   Case Laws GST
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
July 22, 2026   Case Laws Income Tax
Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
July 22, 2026   Case Laws Income Tax
Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
July 22, 2026   Case Laws Income Tax
Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
July 22, 2026   Case Laws Income Tax
Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
July 22, 2026   Case Laws Income Tax
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.
July 22, 2026   Case Laws Income Tax
Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
July 22, 2026   Case Laws Income Tax
Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
July 22, 2026   Case Laws Income Tax
Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
July 22, 2026   Case Laws Income Tax
Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
July 22, 2026   Case Laws Income Tax
Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
July 22, 2026   Case Laws Income Tax
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash deposits.

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Customs

Transshipment permission is granted to M/s DHL Express (India)...

Transshipment permission for courier imports is extended with strict customs supervision, manifest controls, bond conditions, and destination acknowledgement requirements.

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Customs April 4, 2026 Circulars
Transshipment permission is granted to M/s DHL Express (India) Pvt. Ltd. for movement of imported goods from the New Courier Terminal, New Delhi to specified air cargo ports through M/s InterGlobe Aviation Limited, valid until 17.03.2027, subject to strict customs controls. The notice requires specific manifestation of goods, segregation, preparation of segregation and transfer reports, secure double-locked TP godowns, customs supervision of unloading, X-ray verification, escorted transfer, manifest and bond debits, destination acknowledgements within 10 days, and production of a customs certificate within the prescribed period for bond discharge. The permission may be renewed on satisfactory compliance and may be withdrawn at any time.
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Acts Income Tax
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